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 Accounts Receivable 45,200 Supplies 5,000 Equipment 169,900 Accumulated Depreciation $ 69,000 Accounts Payable 42,500 Stan Shore, Capital 152,600 Stan Shore, Drawing 30,000 Fees Earned 404,500 Salary Expense 300,500 Rent Expense 60,000 Depreciation Expense 25,000 Supplies Expense 9,500 Miscellaneous Expense 2,000 $668,600 $668,600