Consumer Research Associates, owned by Gloria Johnson, is retained by large companies to test consumer reaction to new products, On January 31,201, the firm's worksheet showed the following adjustments data: (a) supplies used, $2,300; (b) expired rent, $12,600; and (c) depreciation on office equipment, $4,540. 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: 1. Record the adjusting entries in the general journal (transactions 1.3). 2. Record the closing entries in the general journal (transactions 4-7)