what am I missing

Consumer Research Associates, owned by Gloria Johnson, is retained by large companies to test consumer reaction to new products. On January 31, 20x1, the firm's worksheet showed the following adjustments data: (a) supplies used, $2,270; (b) expired rent, $12,300; and (c) depreciation on office equipment, $4,510. The balances of the revenue and expense accounts listed in the Income Statement section of the worksheet and the drawing account listed in the Balance Sheet section of the worksheet are given below: REVENUE AND EXPENSE ACCOUNTS 401 Fees income 511 Depr. expense-office equipment 514 Rent expense 517 Salaries expense 520 Supplies expense 523 Telephone expense 526 Travel expense 529 Utilities expense $93,898 Cr. 4,510 Dr. 12,300 Dr. 48,800 Dr. 2,278 Dr. 1,280 Dr. 10,320 Dr. 1,180 Dr. DRAWING ACCOUNT 302 Gloria Johnson, Drawing 10,382 Dr. Required: 1. Record the adjusting entries in the general journal (transactions 1-3). 2. Record the closing entries in the general journal (transactions 4-7). View transaction list Vieur joumal entry worksheet View transaction list View journal entry worksheet No Date General Journal Debit 1 Credit Jan 31, 20X1 Supplies expense Supplies 2,270 2,270 2 Jan 31, 20X1 Rent expense 12,300 Prepaid rent 12,300 3 Jan 31, 20X1 Depreciation expense-Office equipment Accumulated depreciationOffice equipment 4,510 4,510 Jan 31, 20X1 Fees income 93,000 Income summary 93,000 5 Jan 31, 20X1 Utilities expense 1,180 6 Jan 31, 20X1 113,300 113,300 7 Jan 31, 20X1 Gloria Johnson, Capital Gloria Johnson. Drawing 10,300 10,300