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, $2,140; (b) expired rent, $11,000; and (c) depreciation on office equipment, $4,380. 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 $ 110,000 Cr. 511 Depr. ExpenseOffice Equipment 4,380 Dr. 514 Rent Expense 11,000 Dr. 517 Salaries Expense 47,500 Dr. 520 Supplies Expense 2,140 Dr. 523 Telephone Expense 1,150 Dr. 526 Travel Expense 10,190 Dr. 529 Utilities Expense 1,050 Dr. DRAWING ACCOUNT 302 Gloria Johnson, Drawing 9,000 Dr. Required: Record the adjusting entries in the general journal (transactions 1-3). Record the closing entries in the general journal (transactions 4-7).