Problem 2: Roberts Company shows the following data on October 31. All accounts have normal balances. Journalize the closing entries. R. Roberts, Capital 30,000 R. Roberts, Drawing 3,000 Consulting Fees Revenue 22,000 Salaries Expense 20,800 Rent Expense 2,000 Supplies Expense 800 Utilities Expense 1,000 Depreciation Expense 1,700 Date Accounts Debit Credit