The items that follow appeared in the Income Statement columns of the work sheet prepared for The Sweet Shoppe at year$-$end. Also, the owner's withdrawal account was debited for $$15,000$ during the year ended December $31.$ Prepare closing journal entries for the business.

$\backslash$table$[[$Revenue from services,Income Statement$],[,],[\backslash$table$[[$Office salaries expense$],[$Rent expense$]],$$$25,000,],[$Rent expense,$12,500,],[$Insurance expense,$1,900,],[$Office supplies expense,$1000,],[$Amortization expense, office,$3,400,],[$equipment$,$$$43,800,$$$107,000$