I need help solving this.

Exercise 61 Journalize closing entries. LO 6-1 On December 31, 2019, the ledger of Lopez Company contained the following account balances Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Maria Lopez, Capital $32,500 Maria Lopez, Drawing $13,000 51,250 2,500 16,500 2,750 2,350 4,400 2,650 Fees Income 1,850 Depreciation Expense 25,500 Salaries Expense 2,250 Supplies Expense 2,750 Telephone Expense 47,750 Utilities Expense Prepare the closing entries for the above transactions