Journalize the closing entries needed on December 31, 2019 for Nikki's Lab

Nikki's Lab had the following accounts and normal balances listed on its adjusted trial balance. Service Revenue Salaries Expense Rent Expense Advertising Expense Owner's Drawing $21,500 $7,300 $4,400 $2,000 $5,900 Journalize the closing entries needed on December 31, 2019 for Nikki's Lab Date December 31 December 31 December 31 December 31 Submit All Parts Description Debit Credit