Consumer Research Associates, owned by Gloria Johnson, is retained by large companies to test consumer reaction to new products. On January 31, 2019, the firms worksheet showed the following adjustments data: (a) supplies used, $2,160 (b) expired rent, $11,200 and (c) depreciation on office equipment, $4,400. The balances of the revenue and expense accounts listed in the Income Statement section of the worksheet and the drawing account listed in the Balance Sheet section of the worksheet are given below:

REVENUE AND EXPENSE ACCOUNTS
401	Fees Income	$	108,000	Cr.
511	Depr. ExpenseOffice Equipment		4,400	Dr.
514	Rent Expense		11,200	Dr.
517	Salaries Expense		47,700	Dr.
520	Supplies Expense		2,160	Dr.
523	Telephone Expense		1,170	Dr.
526	Travel Expense		10,210	Dr.
529	Utilities Expense		1,070	Dr.

DRAWING ACCOUNT
302	Gloria Johnson, Drawing	9,200	Dr.

Required:

1. Record the adjusting entries in the general journal (transactions 1-3).
2. Record the closing entries in the general journal (transactions 4-7).