Acct 110 Chapter 6 Homework Handout Problem 5 eprint lommel ended15 & moldort On December 31, 2019, the ledger of Hartley Engineering Company contained the following account balances: Accounts Payable $4,000 Fees Income $85,000 Accounts Receivable 2,400 Supplies 1,600 Accumulated Depreciation 3,000 Salaries Expense 28,000 Cash 36,000 Supplies Expense 4,000 Depreciation Expense 3,000 Telephone Expense 3,600 Equipment 30,000 Eric Hartley, Capital 46,200 Eric Hartley, Drawing 24,000 Utilities Expense 7,200 All the accounts have normal balances. Journalize the closing entries. Date Accounts Debit Credit