Make the following entries in the general journal (30 points)

1. At the close of accounts, sales have a balance of $12,000. (2 points) 2. Camino Real has a balance in its advertising expense account of $5,200 at the end of December and should be closed. (2 points) 3. Pollo Real food company had a salary expense of $13,000 on March 31 and closing entries are being made. (2 points) 4. Prendas Mias purchased a computer for cash of $1,500. (2 points) 5. Camino Real has a balance of $2,000 in the sales account at the end of the accounting cycle. (2 points) 6. La Esquina store purchased prepaid insurance on February 2 for $10,000. (2 points) 7. The owner of Pollo Real made personal withdrawals of $3,000 during April and closing entries are being made. (2 points) 8. Martinez Rental had a customer who was offered service on credit for $1,800. (2 points) 9. Jorge Roman started a business under the name Car Cleaning. After adjustments in December 2020 the following balances were recorded in the ledger for each account. (12 points)

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

Jorge Romn, capital	$180,000
Jorge Romn, drawing	2,500
Service fee	20,000
Salary expense	60,000
Rent expense	14,000
Supplies expense	12,500
Miscellaneous expense	5,000