Below is a Trial Balance for Hungarian Cooking. Presume all adjusting entries have already been made. Please enter all the closing entries in the General Journal. No explanations for the entries are necessary.

Hungarian Cooking

Trial Balance

(as of December 31, 2019)

Account	Debit	Credit
Accounts Receivable	9,800
Accounts Payable		3,300
Cash	5,200
Notes Payable (due December 1, 2014)		22,000
Office Equipment	13,000
Building	25,000
Accumulated Depreciation Building		10,000
Proprietorship		20,400
Rent Expense	800
Depreciation Expense	2,500
Cooking Income		25,000
Insurance Expense	5,000
Utilities Expense	6,500
Salary Expense	1,600
Supplies Expense	100
Telephone Expense	200
Drawings	11,000
Totals	80,700	80,700