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, $2,280 (b) expired rent, $12,400 and (c) depreciation on office equipment, $4,520. 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:

Required:

Record the adjusting entries in the general journal (transactions 1-3).

Record the closing entries in the general journal (transactions 4-7).

REVENUE AND EXPENSE ACCOUNTS
401	Fees Income	$	94,000	Cr.
511	Depr. ExpenseOffice Equipment		4,520	Dr.
514	Rent Expense		12,400	Dr.
517	Salaries Expense		48,900	Dr.
520	Supplies Expense		2,280	Dr.
523	Telephone Expense		1,290	Dr.
526	Travel Expense		10,330	Dr.
529	Utilities Expense		1,190	Dr.

DRAWING ACCOUNT
302	Gloria Johnson, Drawing	10,400	Dr.

ConsumReseenh Aasoeetes, owned by Qer e Jenson, 151eered by lenge eempanbes to test eansumer ?eecon to new produces On Jergory 31, 20T9-ere frm's worksheet 5-owed the following dist ments denr 1) spples used, $2280: e) expred rent, $12.400; and Ic) deprecenon on ofice equipmere $4.520 The belences of re revenue ond epenge eccoun ited in the income Sete mere secton of the worksheet end the dhewing eccount Ied in the Belence Sheer settlon of the worksheetere given belew rware1, Required: t Record the edjusing entries in the genenal joumell (orensettions 1-3 Journal entry worksheet Journal entry worksheet Racord the adjuating antry for suppies Record the ceeingenr for nevenue ournal entry worksheet Journal entry worksheet Record the closing entry for expense. Record the sjusting entry for nent Journal entry worksheet Journal entry worksheet Record the sdjusting entry for depreciation. Racord the dloing antry for the balance ofincoma summary eer debts b Journal entry worksheet Record the closing every 4ar , drewing account. Enter debihs before