From the following items in the income statement columns of the worksheet of Wilson Company at December 31, prepare the closing entries without explanations, assuming that a $300 withdrawal was made during the period. List the expense accounts in the order given.

	Income Statement
Account	Debit	Credit
Fees Earned		800
Insurance Expense	90
Supplies Expense	30
Wages Expense	250
Rent Expense	300
	670	800
Net Income	130
	$800	$800

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