On December 31, 20X1, the Income Statement columns of the worksheet for The Sax Shop contained the following information. Income Statement Columns Income summary Sales 1.11 points Debit Credit $ 38,100 $ 41,400 252,000 Sales returns and allowances 3,650 Sales discounts 2,650 eBook Interest income. 145 Purchases 133,900 Hint Freight in 1,950 Purchases returns and allowances 1,750 Print Purchases discounts 1,480 Rent expense 8,250 References Utilities expense 2,880 Telephone expense Salaries expense Payroll taxes expense Supplies expense Depreciation expense Interest expense Totals 1,490 65,600 5,220 1,650 2,250 290 $267,880 $296,775 Assume further that the owner of the firm is Mark Fronke and that the Mark Fronke, Drawing account had a balance of $25,950 on December 31, 20X1. Prepare the entries that should be made in the general journal to close the revenue, cost of goods sold, expense, and other temporary accounts.