From the worksheet prepared for Dauphin Supply Co., record the closing entries in the General Journal, with narration.

Account Name Bank Accounts Receivable Allowance for doubtful Accounts Inventory Insurance Prepaid Land Building Accum. Amortization-Bulding Delivery Equipment Accum. Amortization-Del. Equip. Accounts Payable Salaries Payable Capital, Jak Clements Drawing, Jack Clements Sales Sales Returens & Allowances Opening Inventory Purchases Purchase Returesns & Allowances Freight In Closing Inventory Amortization Expense Bad Debts Expense Delivery Expense Insurance Expense Office Salaries Expense Sales Salaries Expense Store Salaries Expense Store supplies Expense NET INCOME (or Loss) Trial Balance Dr 9,110.00 12,380,00 38,000.00 1,410.00 90.000.00 100,000.00 55,000.00 50,000.00 3,430.00 213,000.00 2650.00 3800.00 20000.00 35050.00 2270.00 Cr 17,650.00 15,800.00 32,450.00 296,160.00 271,220.00 2,820.00 Dauphin Supply Co. WORKSHEET 31-Dec-20 Adjustments Dr 619.00 35,440.00 38,000.00 740.00 38,000.00 16075.00 619.00 Cr 740.00 935.00 1050.00 1000.00 8,235.00 7,840.00 2,985.00 35440.00 636,100.00 636,100.00 93,859.00 93,859.00 Adjusted Trial Balance Dr 9,110.00 12,380.00 35.440.00 670.00 90,000.00 100,000.00 55,000.00 50,000.00 3,430.00 38,000,00 213,000.00 2650.00 16075.00 619.00 3800.00 740.00 20935.00 36100.00 1000.00 2270.00 Cr 619.00 25,885.00 23,640.00 32,450.00 2,985.00 296,160.00 271,220.00 2,820.00 35440.00 691,219.00 691,219.00 Income Statement Dr 3,430.00 38,000.00 213,000.00 2650.00 16075.00 619.00 3800,00 740.00 20935.00 36100.00 1000.00 2270.00 Cr 271,220.00 2,820.00 35440.00 Balance Sheet Dr 9,110.00 12,380.00 35,440.00 670.00 90,000.00 100,000.00 55,000.00 50000.00 338.619.00 (29,139.00) 309,480.00 309,480.00 352,600.00 309,480.00 352,600.00 Cr 619.00 25,885.00 23,640.00 32,450.00 2,985.00 296160.00 381,739.00 (29,139.00) 352,600.00