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, $4,680 (b) expired rent, $26,000 and (c) depreciation on office equipment, $9,160. 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 ACCOUNTS401Fees Income$200,000Cr.511Depr. ExpenseOffice Equipment9,160Dr.514Rent Expense26,000Dr.517Salaries Expense99,000Dr.520Supplies Expense4,680Dr.523Telephone Expense2,700Dr.526Travel Expense20,780Dr.529Utilities Expense2,500Dr.

DRAWING ACCOUNT302Gloria Johnson, Drawing22,000Dr.

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).