the income statement and balance sheet columns below are from the work sheet of a merchandising firm, J.D Enterprise, for the year ended December 31,20

Income Statement Balance Sheet

Debit Credit Debit Credit

Cash 4,000

accounts Receivable 12,500

Merchandise Inventory 8,000

Store Supplies 550

Office Supplies 300

Prepaid Insurance 750

store Equipment 33,000

Acc.Depreciation-Store Supplies 19,000

Office Equipment 9,000

Acc. Depreciation -Office Equipment 5,000

Accounts Payable 9,000

Salaries Payable 200

Long-Term Notes Payable 18,000

J.D Allen,Capital 25,300

J.D Allen , Drawing 16,000

Income summary 8500 8500

sales 29900

sales returns and allowances 250

purchases 11,500

purchases returns and allowances 350

purchses discounts 200

sales salary expense (selling) 4,600

office salary expense (general) 3,500

store salary expense(sellimg) 650

office supplies expense(general) 475

insuarance expense (general) 525

depreciation expense-store equip. 400

depreciation expense-office equip. 450

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30850 38450 84100 76500

Net Income 7600 7600

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38450 38450 84100 84100

I am looking for closing entries