The following account balances are shown in the ledger on December 31: Accounts Payable Accounts Receivable Accumulated Depreciation Canh Depreciation Expense Equipment Teresa Davis, Drawing $13,800 6,100 8,600 85,000 8,600 73,000 54,500 Fees Income Supplies Prepaid Rent Rent Expense Supplies Expense Teresa Davis, Capital Utilities Expense $183,000 4,500 62,500 9,300 8,500 122,300 15,700 All accounts have normal balances. Prepare proper closing entries for the company on December 31 Journal entry worksheet