The adjusted ledger accounts of RD Consulting on December 31, 2019, appear as follows.

Account Name	Balance
Cash		6,100
Accounts Receivable		1,450
Supplies		1,300
Prepaid Insurance		610
Equipment		12,500
Accumulated DepreciationEquipment		2,000
Accounts Payable		2,650
Roger Dye, Capital		13,300
Roger Dye, Drawing		2,600
Fees Income		11,800
Supplies Expense		660
Insurance Expense		510
Depreciation ExpenseEquipment		460
Salaries Expense		2,650
Utilities Expense		910

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.