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 $$31,000$

Depreciation Expense $12,200$

Freight In $6,600$

Merchandise Inventory, January $1195,500$

Merchandise Inventory, December $31235,000$

Miscellaneous Expense $22,600$

Purchases $587,500$

Purchases Discounts $9,400$

Purchases Returns and Allowances $5,600$

Pat Kirwan, Drawing $47,000$

Salaries Expense $137,200$

Sales $940,000$

Journalize the closing entries on December $31.$ If an amount box does not require an entry, leave it blank.

Dec. $31$

Dec. $31$