On December 31, the ledger of Hartley Engineering Company contained the following account balances: Accounts payable Accounts receivable Accumulated depreciation Cash Depreciation expense Equipment Brie Hartley, Drawing $ 5,900 4,300 4,900 45,500 4,900 39,500 27,800 Fees income Supplies Salaries expense Supplies expense Telephone expense Eric Hartley, Capital Utilities expense $96,400 3,500 29,900 5,900 5,500 65,200 9,100 All the accounts have normal balances. Prepare the closing entries for Hartley Engineering Company on December 31. View transaction list Journal entry worksheet Record entry to transfer fees income to income summary. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit + Record entry Clear entry View general journal Journal entry worksheet Record entry to transfer expenses to income summary. Note: Enter debits before credits. General Journal Date Dec 31 Debit Credit Record entry Clear entry View general Journal Journal entry worksheet Record entry to transfer net income or net loss from income summary to capital. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet