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Consumer Research Associates, owned by Gloria Johnson, is retained by large comp consumer reaction to new products. On January 31 2019, the firm's worksheet showe adjustments data (a) supplies used. $4,680, (b) expired rent $26.000 and () depreci equipment. $9160. The balances of the revenue and expense accounts listed in the In section of the worksheet and the drawing account listed in the Balance Sheet section c are given below REVENUE AND EXPENSE ACCOUNTS 401 Fees Income $200 00o cri 511 Depr. Expense-Office Equipment 514 Rent Expense :19, 160n 26, 000 Dz bili 99 000 DEL 4. 680 DrWN 2700 Dr 20.780 Dr 517 Salaries Expense 520 Supplies Expense 523 Telephone Expense 526 Travel Expense 529 Utilities Expense Dr DRAWING ACCOUNT 302/ Gloria Johnson, Drawing 22,0o0 Da Required: Record the adjusting entries in the general journal (transactions 1-3W 2. Record the closing entries in the general journal (transactions 4.7 bupplies oou Consumer Research Associates, owned by Gloria Johnson, is retained by large comp consumer reaction to new products. On January 31 2019, the firm's worksheet showe adjustments data (a) supplies used. $4,680, (b) expired rent $26.000 and () depreci equipment. $9160. The balances of the revenue and expense accounts listed in the In section of the worksheet and the drawing account listed in the Balance Sheet section c are given below REVENUE AND EXPENSE ACCOUNTS 401 Fees Income $200 00o cri 511 Depr. Expense-Office Equipment 514 Rent Expense :19, 160n 26, 000 Dz bili 99 000 DEL 4. 680 DrWN 2700 Dr 20.780 Dr 517 Salaries Expense 520 Supplies Expense 523 Telephone Expense 526 Travel Expense 529 Utilities Expense Dr DRAWING ACCOUNT 302/ Gloria Johnson, Drawing 22,0o0 Da Required: Record the adjusting entries in the general journal (transactions 1-3W 2. Record the closing entries in the general journal (transactions 4.7 bupplies oou