Walker Company had the following adjusted trial balance: Account Titles Debit Credit Cash 10,060 Accounts Receivable 8,400 Supplies 6,610 Equipment 60,010 Accumulated Depreciation 6,700 Accounts Payable 4,760 Deferred Rent Revenue 1,820 Capital 44,200 Drawing 15,200 Commission Revenue 54,300 Rent Revenue 7,300 Depreciation Expense 5.100 Utilities Expense 8,100 Supplies Expense 5.600 Total 119,080 119.080 Required: Prepare the fourth closing entry to close the Drawing account to the Capital account. Date Dec. 31 Account Title Debit Credit