On December 31, 20X1, 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 2,300 Fees income 1,500 Depreciation expense 24,800 Salaries expense 1,900 Supplies expense 2,400 Telephone expense 47,85e Utilities expense $12,300 47,750 2,150 15,800 2,489 2,000 4,050 5 All the accounts have normal balances. Prepare the closing entries for the above transactions. View transaction list Journal entry worksheet 1 2 > Record the closing entry for revenue, Note: Enter debits before credits 1 2 3 Record the closing entry for revenue. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 20X1 Record entry Clear entry View general journal ALL Record the closing entry for the balance of income summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 20X1 Record entry Clear entry View general journal 1 2 3 4 WT Record the closing entry for the drawing account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 20X1 Record entry Clear entry View general journal