The partial worksheet for the Jamison Company showed the following data on October 31, 2019.

	INCOME STATEMENT				BALANCE SHEET
ACCOUNT NAME	DEBIT		CREDIT		DEBIT		CREDIT
Jason Jamison, Capital							40,000
Jason Jamison, Drawing					6,500
Fees Income			30,000
Salaries Expense	14,400
Rent Expense	2,000
Supplies Expense	1,400
Utilities Expense	1,500
Depr. Exp. Equip.	1,850
Totals	21,150		30,000		51,650		42,800
Net Income	8,850						8,850
	30,000		30,000		51,650		51,650

Prepare the closing entries for Jamison Company on October 31, 2019.

Journal entry worksheet