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 36,000 Jason Jamison, Capital Jason Jamison, Drawing Fees Income Salaries Expense Rent Expense Supplies Expense Utilities Expense Depr. Exp. -Equip. Totals Net Income 4,500 26 , 12,800 1,600 1,100 1,45e 17,950 26,000 47,650 39,600 8,050 26,000 26,000 47,650 47,650 8,050 Prepare the closing entries for Jamison Company on October 31, 2019. Record entry to transfer fees income to income summary. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2019 Record entry to transfer expenses to income summary. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2019 Record entry to transfer net income or net loss from income summary to capital. Note: Enter debits before credits Date General Journal Debit Credit Oct 31, 2019 Record entry to transfer drawings to capital account. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2019