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

Account NameBalanceCash6,100Accounts Receivable1,450Supplies1,300Prepaid Insurance610Equipment12,500Accumulated Depreciation-Equipment2,000Accounts Payable2,650Roger Dye, Capital13,300Roger Dye, Drawing2,600Fees Income11,800Supplies Expense660Insurance Expense510Depreciation Expense-Equipment460Salaries Expense2,650Utilities Expense910

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.