Identify the following transactions as either: Cash 450 Fees Earned 450 Income Summary 650 ABC, Capital 650 Utilities Expense 430 Cash 430 Wages Expense 870 Wages Payable 870 Unearned Revenue 985 Fees Earned 985 Income Summary 597 Rent Expense 200 Supplies Expense 180 Utilities Expense 110 Miscellaneous Exp 107 RS, Drawing 215 Cash 215 Accounts Receivable 325 Fees Earned 650 Journal entries Closing journal entries Adjusting journal entries