Journal entry worksheet Record entry to transfer fees income to income summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry Clear entry View general journmal Journal entry worksheet Record entry to transfer expenses to incone summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry Clear entry View general journal Journal entry worksheet 2 Record entry to transfer drawings to capital account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry Clear entry View general journal