Saved Help Save & Exit Submit Consumer Research Associates, owned by Gloria Johnson, is retained by On January 31, 2019, the firm's worksheet showed the following adjustments data: (a) supplies u large companies to test consumer reaction to new products. $9,160. The bal expense section of the worksheet and the drawing account listed in the Balance Sheet section of the worksheet are g REVENUE AND EXPENSE ACCOUNTs 401 Fees Income 511 Depr. Expense-ottice Equipment9,160 DE. 514 Rent Expense 517 Salaries Expense 520 Supplies Expense 523 Telephone Expense 526 Travel Expense 529 Utilities Expense $200,000 Cr 26,000 Dr. 99,000 Dr. 4,680 Dr. 2,700 Dr 20,780 Dr. 2,500 Dr. DRAWING ACCOUNT 302 Gloria Johnson, Drawing 22,000 Dr. 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)