Problem $6\mathrm{.}1$A $($Static$)$ Adjusting and closing entries. LO $6-1$

Consumer Research, owned by Chandler Robertson, is retained by large companies to test consumer reaction to new products. On January $31,201,$ 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:

$\backslash$table$[[$REVENUE AND EXPENSE ACCOUNTS$],[401,$Fees income,$$219,600$ Credit$],[511,$Depreciation expense$-$Office equipment,$9,160$ Debit$],[514,$Rent expense,$26,000$ Debit$],[517,$Salaries expense,$99,000$ Debit$],[520,$Supplies expense,$4,680$ Debit$],[523,$Telephone expense,$2,700$ Debit$],[526,$Travel expense,$20,780$ Debit$],[529,$Utilities expense,$2,500$ Debit$]]$

Required:

Record the adjusting entries in the general journal $($transactions $1-3).$

Record the closing entries in the general journal $($transactions $4-7).$