Consumer Research Associates, owned by Glorla 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, $2.290. (b) expired rent. $12.500. and (c) depreciation on office equipment, $4,530. 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 $29 Utilities Expense $95,eee Cr. 4, 53e Dr. 12,500 Dr. 49,00 Dr. 2,298 Dr. 1,30 Dr. 10, 340 Dr. 1, 2ee Dr. DRAWING ACCOUNT 382 Gloria Johnson, Drawing 10, see 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). View transaction list View journal entry worksheet Debit General Journal Date 31 2010 Supplies Supples expense Journal entry worksheet 2 3 4 5 6 7 Record the adjusting entry for supplies. Note: Enter debits before credits. Debit Credit mmmmmmm Date General Journal Jan 31, 2019 : Supplies Supplies expense View general journal Clear entry Record entry Journal entry worksheet