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Problem - On December 31, 2019, the ledger of Lopez Company contained the following account balances:
Cash
$31,200
Maria Lopez, Drawing
$11,700
Accounts Receivable
2,000
Fees Income
44,750
Supplies
1,200
Depreciation Expense
1,850
Equipment
24,200
Salaries Expense
15,200
Accumulated Depreciation
1,600
Supplies Expense
2,100
Accounts Payable
Telephone Expense
1,700
Maria Lopez, Capital
46,450
Utilities Expense
3,750
Required - Prepare the closing entries for the above transactions.
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