On the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended October 31 for Shore Co., journalize the four closing entries. Cash $ 21,500 (left side of Balance columns) Accounts Receivable 45,200 (left side) Supplies 5,000 (left side) Equipment 169,900 (left side) Accumulated Depreciation $ 69,000 (right side of the Balance columns) Accounts Payable 42,500 (right side) Stan Shore, Capital 152,600 (right side) Stan Shore, Drawing 30,000 (left side) Fees Earned 404,500 (right side) Salary Expense 300,500 (left side) Rent Expense 60,000 (left side) Depreciation Expense 25,000 (left side) Supplies Expense 9,500 (left side) Miscellaneous Expense 2,000 (left side) $668,600 (total- left side) $668,600 (total - right side)