The adjusted ledger accounts of Walken Architecture on December 31,201, appear as follows. Prepare the Balance Sheet and Income Statement columns of the worksheet. Prepare the closing entries for Walken Architecture on December 31, 20X1. All accounts have normal balances and adjusting entries have been made. Prepare the Balance Sheet and Income Statement columns of the worksheet. Prepare the closing entries for Walken Architecture on December 31,201. Journal entry worksheet Record entry to transfer fees income to income summary. Note: Enter debits before credits. Prepare the closing entries for Walken Architecture on December 31,201. Journal entry worksheet Record entry to transfer expenses to income summary. Note: Enter debits before credits. repare the closing entries for Walken Architecture on December 31,201. Journal entry worksheet Record entry to transfer net income or net loss from income summary to capital. Note: Enter debits before credits. Prepare the closing entries for Walken Architecture on December 31,201. Journal entry worksheet Record entry to transfer drawings to capital account. Note: Enter debits before credits