Consumer Research Associates, owned by Sam Hill, is retained by large companies to test consumer reaction to new products. On January 31, 2016, the firms worksheet showed the following adjustments data: (a) supplies used, $2,170; (b) expired rent, $11,300; and (c) depreciation on office equipment, $4,410. 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	$	107,000	Cr.
511	Depr. ExpenseOffice Equipment		4,410	Dr.
514	Rent Expense		11,300	Dr.
517	Salaries Expense		47,800	Dr.
520	Supplies Expense		2,170	Dr.
523	Telephone Expense		1,180	Dr.
526	Travel Expense		10,220	Dr.
529	Utilities Expense		1,080	Dr.

DRAWING ACCOUNT
302	Sam Hill, Drawing		9,300	Dr.

1.	Record the adjusting entries in the general journal.

2.	Record the closing entries in the general journal.