Make the following entries in the general journal

1. At the close of accounts, sales have a balance of $12,000.

2. Camino Real has a balance in its advertising expense account of $5,200 at the end of December and needs to be closed.

3. The Pollo Real food company had a salary expense of $13,000 as of March 31 and closing entries are being made.

4. My Clothes bought a computer for $1,500 in cash.

5. Camino Real has a balance of $2,000 in the sales account at the end of the accounting cycle.

6. La Esquina store purchased prepaid insurance on February 2 for $10,000.

7. The owner of Pollo Real made personal withdrawals of $3,000 during the month of April and closing entries are being made.

8. Martinez Rental had a client who was offered a service on credit for $1,800.

9. Jorge Román started a business under the name of Car Cleaning. After adjustments in December 2020, the following general ledger balances were recorded for each account.

Jorge Roman, capital	$180,000
Jorge Roman, drawing	2,500
service fee	20,000
salary expense	60.000
Rental costs	14,000
Supply expenses	12,500
miscellaneous expenses	5,000

10. The total income summary account at La Esquina Company is $25,000 in credit. Make the journal entry to bring the amount to principal.