On December 31,201, the Income Statement columns of the worksheet for The Sax Shop contained the following information. Assume further that the owner of the firm is Mark Fronke and that the Mark Fronke, Drawing account had a balance of $26,350 on December 31.201. Record the closing entry for revenue and other credit items. Note: Enter debits before credits. Journal entry worksheet Record the closing entry for expenses and other debit items. Note: Enter debits before credits. Journal entry worksheet Record the closing entry for the balance of income summary. Note: Enter debits before credits. Journal entry worksheet Record the closing entry for the drawing account. Note: Enter debits before credits