Practice Help Save & Exit Consumer Research Associates, owned by Gloria Johnson, is retained by large companies to test consumer reaction to new products On January 31, 2019, the firm's worksheet showed the following adjustments data: (a) supplies used, $4,680, (b) expired rent, $26,000; and (c) depreciation on office equipment, $9,160. The balances of the revenue and expense accounts listed in the Income Statement section of the worksheet and the drawing account listed in the Balance Sheet section of the worksheet are given below 401 Fees Income 511 Depr. Expense-office $200,000 Cr 9,160 Dr S11 gquipment 514 Rent Expense 517 Salaries 520 Supplies Expense 523 Telephone Expense 526 Travel Expense 26,000 Dr. 99,000 Dr 4, 680 Dr 2,700 Dr. 20,780 Dr. 2,500 Dr. DRANING ACCOUNT Gloria Johnson 22,000 Dr 302 prawing Required: 1. Record the adjusting entries in the general journal (transactions 1-3) 2. Record the closing entries in the general journal (transactions 4-7)