Robert Evans owns a business, Beachside Realty, that rents condominiums and furnishings. The adjusted trial balance at December 31 is as follows:

	Account No.	Debit Balances	Credit Balances
Cash	11	1,500
Accounts Receivable	12	2,000
Interest Receivable	13	100
Prepaid Insurance	14	1,600
Notes Receivable (long-term)	16	2,800
Equipment	18	15,000
Accumulated Depreciation	19		3,000
Accounts Payable	21		2,400
Accrued Expenses Payable	22		3,920
Income Taxes Payable	23		2,700
Unearned Rent Fees	24		500
Robert Evans, Capital	31		7,700
Robert Evans, Drawing	32	2,000
Rent Fees Earned	41		37,000
Furniture Rental Revenue	42		1,200
Interest Revenue	43		100
Wages Expense	51	19,000
Depreciation Expense	52	1,800
Utilities Expense	53	320
Insurance Expense	54	700
Maintenance Expense	55	9,000
Income Tax Expense	56	2,700
		58,520	58,520

Journalize the entry required to close the drawing account at the end of the period.