The adjusted ledger accounts of RD Consulting on December 31, 2019, appear as follows Account Name Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Roger Dye, Capital Roger Dye, Drawing Fees Income Supplies Expense Insurance Expense Depreciation Expense-Equipment Salaries Expense Utilities Expense Balance 7,100 1,950 1,800 710 17,500 3, see 3,150 15,300 3,600 16, 800 760 610 560 3,15e 1,01e Prepare the Balance Sheet and Income Statement columns of the worksheet. Prepare the closing entries for RD Consulting on December 31, 2019. All accounts have normal balances and adjusting entries have been made Income Statement Balance Sheet Account Name Debit Credit Debit Credit Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts pavable Roger Dye, Capital Roger Dye, Drawing Fees income Supplies expense nsurance expense Depreciation expense- Equipment Salaries expense Utilities expense Totals Net Income Record entry to transfer fees income to income summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry to transfer expenses to income summary Note: Enter debits before credits. Debit Credit Date General Journal Dec 31, 2019 Record entry to transfer net income or net loss from income summary to capital. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry to transfer drawings to capital account. Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2019