Journalize Step 1, 2, 3, and 4 of the Closing Process.

December 31, 20XX, The Boone Realty Company's worksheet has the following account balances: Cash $3,000.00; Accounts Receivable $1,000.00; Office Supplies, $800.00; Prepaid Insurance, $400.00; Office Equipment, $12,000.00; Accumulated Depreciation-Equipment, $3,000.00; Automobile, $26,000.00; Accumulated Depreciation-Automobile, $6,000.00; Accounts Payable, $2,000.00; Salaries Payable, $400.00; Mary Boone, Capital, $35,500.00; Mary Boone, Drawing, $19,000.00; Revenue from Services, $89,600.00; Rent Expense, $6,000.00; Automobile Expense, $7,000.00; Utilities Expense, $4,000.00; Repairs Expense, $400.00; Delivery Supplies Expense, $5,000.00; Advertising Expense, $500.00; Salaries Expense, $44,500.00; Office Supplies Expense, $100.00; Telephone Expense, $600.00; Insurance Expense, $200.00; Depreciation Expense-Office Equipment, $1,000.00; Depreciation Expense-Automobile, $2,000.00; Miscellaneous Expense, $3,000.00.