Consumer Research Associates, owned by Gloria Johnson, is retained by large companies to test consumer reaction to new products. On January 31, 2019, the firm's worksheet showed the following adjustments data: (a) supplies used, $2,270, (b) expired rent, $12,300: and (c) depreciation on office equipment, $4,510. 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 511 Depr. Expense-Office Equipment 514 Rent Expense 517 Salaries Expense 520 Supplies Expense 523 Telephone Expense 526 Travel Expense 529 Utilities Expense $93,000 Cr. 4,510 Dr. 12,300 Dr. 48,800 Dr. 2,270 Dr. 1,280 Dr. 10,320 Dr. 1,180 Dr. DRANING ACCOUNT 302 Gloria Johnson, Drawing 10,300 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).