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