On December 31, 2019, the ledger of Lopez Company contained the following account balances $32,100 Maris Lope:, Drawing12,600 49,250 2,300 16,100 2.550 2,150 4,200 Cash Accounts Receivable Supplies Equipment Accunulated Depreciation Accounts Payable Naria Lopez, Capital 2,450 Fees Income 1,658 Depreciation Expense 25,100 Salaries Expense 2,05a Supplies Expense 2,55 Telephone Expense 47,35a Urilities Expense Prepare the closing entries for the above transactions