United Rug Company is a small rug retailer owned and operated by Pat Kirwan. After the accounts have been adjusted on December 31, the following selected account balances were taken from the ledger:

Advertising Expense	$ 36,000
Depreciation Expense	13,000
Freight In	17,000
Merchandise Inventory, December 1	375,000
Merchandise Inventory, December 31	460,000
Miscellaneous Expense	9,000
Purchases	1,760,000
Purchases Discounts	35,000
Purchases Returns and Allowances	45,000
Pat Kirwan, Drawing	65,000
Salaries Expense	375,000
Sales	2,220,000

Journalize the closing entries on December 31. Refer to the Chart of Accounts for exact wording of account titles.