Cook Company had the following adjusted trial balance: Account Titles Debit Credit Cash 15,030 Accounts Receivable 7,830 Supplies 6,580 Equipment 45,200 Accumulated Depreciation 7,400 Accounts Payable 3,710 Deferred Rent Revenue 1,590 Capital 42,600 Drawing 15,500 Commission Revenue 47.340 Rent Revenue 6,200 Depreciation Expense 5,100 Utilities Expense 7,600 Supplies Expense 6,000 Total 108,840 108,840 Required: Prepare the fourth closing entry to close the Drawing account to the Capital account. Date Account Title: Dec. 31 Debit Credit