On December 31, 2019, the Income Statement section of the worksheet for Capeletti Distributors contained the following information. Income Statement Section Debit Credit 37,880 41,100 Income Summary Sales Sales Returns and Allowances Sales Discounts Interest Income Purchases Freight In Purchases Returns and Allowances Purchases Discounts Rent Expense Utilities Expense Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense Depreciation Expense Interest Expense Totals 258,580 3,500 2,580 138 133,600 1,800 1,600 1,450 8,100 2,850 1,460 65, 3ee S,190 1,620 2,100 26e $266,e8e $294,780 Assume further that the owner of the firm is John Capeletti and that the John Capeletti, Drawing account had a balance of $25,800 on December 31, 201S9 Prepare the entries that should be made in the general journal to close the revenue, cost of goods sold, expense, and other temporary accounts View transaction list Journal entry worksheet Prepare the closing entry for revenue and other credit items. Note: Enter debits before credits. Debit Credit Date General Journal Dec 31, 2019 2 Prepare the closing entry for revenue and other credit items. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 12 3 4 Prepare the closing entry for expenses and other debit items Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Date General Journal Debit Credit Dec 31, 2019 Prepare the closing entry for the balance of income summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry Clear entry View general journal 2 3 4 Prepare the closing entry for the drawing account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry Clear entry View general journal