On December 31, 2019, the ledger of Lopez Company contained the following account balances:

Cash	$	32,900	Maria Lopez, Drawing	$	13,400
Accounts Receivable		2,850	Fees Income		53,250
Supplies		2,050	Depreciation Expense		2,700
Equipment		25,900	Salaries Expense		16,900
Accumulated Depreciation		2,450	Supplies Expense		2,950
Accounts Payable		2,950	Telephone Expense		2,550
Maria Lopez, Capital		48,150	Utilities Expense		4,600 Journal entry worksheet Transaction Index :