On December 31, after adjustments, Gomez Company's ledger contains the following account balances: 101 Cash $ 47,200 Dr. 111 Accounts Receivable 17,800 Dr. 121 Supplies 4,000 Dr. 131 Prepaid Rent 40,600 Dr. 141 Equipment 64,000 Dr. 142 Accumulated DepreciationEquip. 2,000 Cr. 202 Accounts Payable 8,500 Cr. 301 Andrea Gomez, Capital (12/1/2016) 65,620 Cr. 302 Andrea Gomez, Drawing 8,200 Dr. 401 Fees Income 163,600 Cr. 511 Advertising Expense 5,800 Dr. 514 Depreciation ExpenseEquip. 1,000 Dr. 517 Rent Expense 4,600 Dr. 519 Salaries Expense 38,800 Dr. 523 Utilities Expense 7,720 Dr. 1. Journalize the closing entries in the general journal.