Prepare closing entries from the following end-of-period spreadsheet. Austin Enterprises End-of-Period Spreadsheet For the Year Ended December 31 Adjustments Cr. Dr. Unadjusted Trial Balance Account Title Cr. Cr. Dr. 26,500 5,000 8,000 18,500 Adjusted Trial Balance Dr. 26,500 7,000 1,000 18,500 2,000 7,000 1,500 3,500 5,000 11,000 11,000 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Wages Payable Don Austin, Capital Don Austin, Drawing Fees Earned Wages Expense Supplies Expense Depreciation Expense 1,000 1,000 8,000 8,000 2,000 2,000 57,500 2,000 59,500 18,000 1,000 7,000 19,000 7,000 3,500 3,500 78,000 78,000 13,500 13,500 84,500 84,500 If an amount box does not require an entry, leave it blank. Dec. 31 Dec. 31