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On December 31, 2016, the Income Statement section of the worksheet is shown below. The balance of Ally Logan's drawing account is $31,000. Prepare the closing entries that should be made in the general journal. 1 Record entry to transfer sales, interest, purchases return and allowances and purchase discounts to income summary. 2 Record entry to transfer sales return and allowances, purchases and expenses to income summary. 3 Record entry to transfer net income to capital account. 4 Record entry to transfer drawings to capital account