Exercise 6.1 Objective 6-1 GL APPLICATIONS Exercises On December Cash Accounts Recel Supplies the lediger of Inter Company contained the following account balances: $33,000 Jessica Hunter, Drawing $26,000 900 Fees Income 53,750 2,100 Depreciation Expense 2.750 Equipment Accumulated Depreciation Accounts Payable Jessica Hunter, Capital 26.000 3,000 60.750 connect Salaries Expense Supplies Expense Telephone Expense Utilities Expense 17,000 3,000 2,600 4,650 All the accounts have normal balances. Journalize the closing entries. Use 4 as the general jour- nal page number. Exercis