The adjusted ledger accounts of RD Consulting on December 31, 2019, appear as follows. Account Na 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 7.80 2,300 2.150 780 21, cee 4,55e 3.500 16,700 4,300 2e, 300 830 68 63e 3. See 1. se Prepare the Balance Sheet and Income Statement columns of the worksheet. Prepare the closing December 31, 2019. All accounts have normal balances and adjusting entries have been made. Complete this question by entering your answers in the tabs below. Prepare the Balance Sheet and Income Statement columns of the worksheet. Income Statement Debit Credit Balance Sheet Debit Credit 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 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 Clear entry View general journal Record entry to transfer expenses to income summary. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 Record entry Clear entry View general journai 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 Clear entry View general journal Record entry to transfer drawings to capital account. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 7 Record entry Clear entry View general journal