On December 31, the ledger of Hartley Engineering Company contained the following account balances: Accounts Payable Accounts Receivable Accumulated Depreciation Cash Depreciation Expense Equipment Eric Hartley, Drawing $ 5,700 4,100 4,700 44,500 4,700 38,500 27,400 Fees Income Supplies Salaries Expense Supplies Expense Telephone Expense Erie, Hartley, Capital Utilities Expense $95, 200 3, 300 29, 700 5,700 5,300 63,200 8, 900 All the accounts have normal balances. Prepare the closing entries for Hartley Engineering Company on December 31 View transaction list Journal entry worksheet