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 $ 39,300 $ 42,600 Sales 258,000 Sales Returns and Allowances 4,250 Sales Discounts 3,250 Interest Income 205 Purchases 135,100 Freight In 2,550 Purchases Returns and Allowances 2,350 Purchases Discounts 1,600 Rent Expense 8,850 Utilities Expense 3,000 Telephone Expense 1,610 Salaries Expense 66,800 Payroll Taxes Expense 5,340 Supplies Expense 1,770 Depreciation Expense 2,850 Interest Expense 410 Totals $ 275,080 $ 304,755 Assume further that the owner of the firm is John Capeletti and that the John Capeletti, Drawing account had a balance of $26,550 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.