On December 31, the ledger of Hartley Engineering Company contained the following account balances: Accounts payable $ 5,600 Accounts receivable 4,000 Fees income Supplies $94,600 3,200 Accumulated depreciation 4,600 Salaries expense 29,600 Cash 44,000 Supplies expense 5,600 Depreciation expense. 4,600 Telephone expense 5,2001 Equipment 38,000 Eric Hartley, Capital 62,200 43 Eric Hartley, Drawing 27,200 Utilities expense 8,800 All the accounts have normal balances. Prepare the closing entries for Hartley Engineering Company On December 31. View transaction list Journal entry worksheet < 4 Record entry to transfer fees income to income summary.