On December 31, 2019, the ledger of Lopez Company contained the following account balances: $31,400 Maria Lopez, Drawing Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Maria Lopez, Capital $11,900 45,750 1,95e 15,400 2,200 1,80e 3,850 2,100 Fees Income 1,300 Depreciation Expense 24,400 Salaries Expense 1,700 Supplies Expense 2,200 Telephone Expense 46,650 Utilities Expense Prepare the closing entries for the above transactions. Prepare the closing entry for revenue. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Prepare the closing entry for expenses. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Prepare the closing entry for the balance of income summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Prepare the closing entry for the drawing account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019