Equipment Accumulated Depreciation Accounts Payable Jessica Hunter, Capital the lodger of Hunter Commay contacted the following account balances $33,000 sica Hunter, Drawing 2,900 2,100 26,000 2,500 3,000 60,750 Fees Incomp Depreciation Expense Closing Entries and the Postclosing Trial Balance Salaries Expense Supplies Expense Telephone Expense Utilities Expense $26,000 53,750 2.750 17,000 3,000 2,500 4,650 All the accounts have normal balances. Journalize the closing entries. Use 4 as the general jour- nal page number. Accounting cycle. CHAPTER 6 183