. Journalize the two closing entries for Spartan Company as of December 31, 2023. Their partial chart of accounts is found below.

Account Name	Balance
Cash	$100,000
Fees Earned	80,000
John Spartan, Capital	60,000
Building	200,000
Wages Expense	40,000
Accounts Receivable	20,000
Accounts Payable	25,000
Unearned Rent	10,000
Depreciation Expense	20,000
Land	15,000
Miscellaneous Expense	5,000
Accumulated Depreciation Equipment	5,000
Interest Expense	3,100
John Spartan, Drawing	5,200
Supplies	5,000
Supplies Expense	8,000
Mortgage Payable	100,000
Equipment	25,000