Exercise 6.1 (Static) Journalize closing entries. LO 6-1 On December 31, 20x1, the ledger of Hunter Company contained the following account balances: Cash Accounts receivable Supplies Equipment Accumulated depreciation Accounts payable Jessica Hunter, Capital $33,002 Jessica Hunter, Drawing 2,900 Fees income 2,100 Depreciation expense 26, ee Salaries expense 2,500 Supplies expense 3,000 Telephone expense 60, 750 Utilities expense $26,000 53,750 2,750 17, eee 3,000 2,600 4,650 All the accounts have normal balances. Prepare the closing entries for the above transactions. View transaction list Journal entry worksheet 1 N 3 Record the closing entry for revenue. View transaction list Journal entry worksheet