Exercise 6.1 Journalize closing entries. LO 6-1 On December 31, 2019, the ledger of Lopez Company contained the following account balances: $ 66,000 5,800 4,200 Depreciation Expense 52,000 5,000 Supplies Expense 6,000 Telephone Expense 121,500 Maria Lopez, Drawing $52,000 107,500 5,500 34,000 6,000 5,200 9,300 Cash Accounts Receivable Fees Income Supplies Equipment Accumulated Depreciation Accounts Payable Maria Lopez, Capital Salaries Expense Utilities Expense Prepare the closing entries for the above transactions.