The adjusted ledger accounts of RD Consulting on December 31, 2019, appear as follows. Account Name Balance Cash 7,700 Accounts Receivable 2,250 Supplies 2,100 Prepaid Insurance 770 Equipment 20,500 Accumulated Depreciation-Equipment 4,400 Accounts Payable 3,450 Roger Dye, Capital 16,500 Roger Dye, Drawing 4,200 Fees Income 19,800 Supplies Expense 820 Insurance Expense 670 Depreciation Expense-Equipment 620 Salaries Expense 3,450 Utilities Expense 1,070 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