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

Cash $32,800

Maria Lopez, Drawing $13,300

Accounts Receivable2,800

Fees Income52,750

Supplies2,000

Depreciation Expense2,650

Equipment25,800

Salaries Expense16,800

Accumulated Depreciation2,400

Supplies Expense2,900

Accounts Payable2,900

Telephone Expense2,500

Maria Lopez, Capital48,050

Utilities Expense4,550

How do I prepare the closing entries for revenue, expenses, income summary, and drawing account using the above data?