Equipment Accumulated depreciation Accounts payable Maria Lopez, Capital 1,650 Depreciation expense 25,100 Salaries expense 2,050 Supplies expense 2,550 Telephone expense 47,350 Utilities expense 2,306 16,190 2,55 2,15 4,20 All the accounts have normal balances. Prepare the closing entries for the a View transaction list Journal entry worksheet 1 2 3 4 Equipment Accumulated depreciation Accounts payable Maria Lopez, Capital 1,650 Depreciation expense 25,100 Salaries expense 2,050 Supplies expense 2,550 Telephone expense 47,350 Utilities expense 2,306 16,190 2,55 2,15 4,20 All the accounts have normal balances. Prepare the closing entries for the a View transaction list Journal entry worksheet 1 2 3 4