How do you journalize the two entries?

ACC 1007 DR. A. FORTE On the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended December 31 for Pavin, journalize the two closing entries. . $ 31,500 15,200 5,000 199,900 $ 69,000 42,500 152,600 Cash..................... Accounts Receivable..... Supplies ...... Equipment ................ Accumulated Depreciati Accounts Payable C. Pavin, Capital ... C. Pavin, Drawing... Fee Earned................... Salary Expense ......... ..... Rent Expense........ ... Depreciation Expense... Supplies Expense ........... Miscellaneous Expense................ 30,000 417,500 249,500 48,000 26,000 7,500 9.000 681.600 681.600