Daniella Floss operates a dental surgery in the suburbs, and the adjusted trial balance shown below summarizes the years operating activities

DANIELLA FLOSS, DENTIST

Adjusted Trial Balance as at June 30, 2021

Cash	$700
Fees revenue		$61,000
Accounts receivable	5,100
Equipment	40,000
Accumulated depreciation equipment..		14,000
Dental supplies	16,000
Office supplies.	800
Daniella Floss, Capital		40,000
Daniella Floss, Drawings	14,000
Accounts payable		5,650
Wages expense nurse	10,000
Dental supplies expense...	14,600
Depreciation expense equipment.	4,500
Rent expense..	4,550
Office expenses..	3,400
General expenses ......................................... ........................................................................	7,000
	$120,650	$120,650

Required:

Journalize the closing entries (explanation is not required)