On December 31, 2019, the ledger of Lopez Company contained the following account balances: Cash $32,900 Maria Lopez, Drawing 2,850 Fees Income 2,0s0 Depreciation Expense 25,900 Salaries Expense 2,450 Supplies Expense 2,950 Telephone Expense 48,150 Utilities Expense $13,400 53,250 2,700 16,900 2,950 2,550 4,600 Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Maria Lopez, Capital Prepare the closing entries for the above transactions View transaction list Journal entry worksheet 3 Prepare the closing entry for revenue Journal entry worksheet 4 2 3 Prepare the closing entry for revenue. Note: Enter debits before credits. General Journal Debit Date Credit Dec 31, 2019 Record entry Clear entry View general journal