E) On the basis of the following data taken from the adjusted trial balance columns of the worksheet for the year ended December 31 for Painting the Perfect Picture, journalize the four closing entries in the proper order. Account Cash Debit Credit 27,000 Accounts Receivable 67,000 Supplies 7,000 Equipment 200,000 Accumulated Depreciation 70,000 Accounts Payable 37,000 Capital 200,250 Withdrawals 25,000 Fees Earned 100,000 Salary Expense 27,000 Rent Expense 17,500 Depreciation Expense 20,000 Supplies Expense 12,500 Miscellaneous Expense 4,250 Total 407,250 407,250