On December 31, 20X1, the ledger of De La Rosa Company contained the following account balances: All the accounts have normal balances. Prepare the closing entries for the above transactions. Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. On December 31, 20X1, the ledger of De La Rosa Company contained the following account balances: All the accounts have normal balances. Prepare the closing entries for the above transactions. Journal entry worksheet Note: Enter debits before credits. On December 31, 20X1, the ledger of De La Rosa Company contained the following account balances: All the accounts have normal balances. Prepare the closing entries for the above transactions. Journal entry worksheet Record the closing entry for the balance of income summary. Note: Enter debits before credits. On December 31, 20X1, the ledger of De La Rosa Company contained the following account balances: All the accounts have normal balances. Prepare the closing entries for the above transactions. Journal entry worksheet Record the closing entry for the drawing account. Note: Enter debits before credits