Danos Company's partial worksheet for the month ended December 31, 2019, is shown below. Open the owner's capital account (account number 301) in the general ledger and record the December 1, 2019, balance of $76,000 shown on the worksheet.

INCOME STATEMENTBALANCE SHEETACCOUNT NAMEDEBITCREDITDEBITCREDITCash23,000Accounts Receivable24,400Supplies10,200Equipment66,000Accum. Depr. - Equip.22,400Accounts Payable20,200D. Danos, Capital76,000D. Danos, Drawing7,200Fees Income53,200Salaries Expense29,200Rent Expense4,000Supplies Expense2,000Depr. Exp. Equip.5,800Totals41,00053,200130,800118,600Net Income12,20012,20053,20053,200130,800130,800

Prepare the closing entries for the Danos Company's on December 31, 2019

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