On December 31, 2019, the ledger of Lopez Company contained the following account balances Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Maria Lopez, Capital $31,800 Maria Lopez, Drawing$12,300 47,750 2,150 15,800 2,400 2,000 4,050 2,300 Fees Income 1,500 Depreciation Expense 24,800 Salaries Expense 1,900 Supplies Expense 2,400 Telephone Expense 47,050 Utilities Expense Prepare the closing entries for the above transactions View transaction list Journal entry worksheet 4 Prepare the closing entry for revenue Note: Enter debits before credits Date Debit Credit General Journal Dec 31, 2019