From the following T accounts, journalize the closing entries dated December 31 for Baylor Company. If an amount box does not require an entry, leave it blank.

Salary Expense					H. Baylor, Drawing
	+					+
	65,000					55,000

Purchases Returns and Allowances					Purchases
		+				+
		8,600				235,600

Miscellaneous Expense					Rent Expense
	+					+
	12,200					22,000

Sales Returns and Allowances					Freight In
	+					+
	7,400					11,200

Sales					Income Summary
		+				87,000	103,000
		502,000

H. Baylor, Capital					Purchases Discounts
		+					+
		335,000					4,300

Complete General Journal

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--	Closing Entries
Dec. 31	Sales
	Purchases Returns and Allowances
	Purchases Discounts
	Income Summary
Dec. 31	Income Summary
	Sales Returns and Allowances
	Purchases
	Freight In
	Salary Expense
	Rent Expense
	Miscellaneous Expense
Dec. 31	Income Summary
	H. Baylor, Capital
Dec. 31	H. Baylor, Capital
	H. Baylor, Drawing