On December 31, 2019, the Income Statement section of the worksheet for Capeletti Distributors contained the following information.

Income Statement Section	Debit			Credit
Income Summary	$	38,400		$	41,700
Sales					253,500
Sales Returns and Allowances		3,800
Sales Discounts		2,800
Interest Income					160
Purchases		134,200
Freight In		2,100
Purchases Returns and Allowances					1,900
Purchases Discounts					1,510
Rent Expense		8,400
Utilities Expense		2,910
Telephone Expense		1,520
Salaries Expense		65,900
Payroll Taxes Expense		5,250
Supplies Expense		1,680
Depreciation Expense		2,400
Interest Expense		320
Totals	$	269,680		$	298,770

Assume further that the owner of the firm is John Capeletti and that the John Capeletti, Drawing account had a balance of $26,100 on December 31, 2019.

Prepare the entries that should be made in the general journal to close the revenue, cost of goods sold, expense, and other temporary accounts.