the income statement and balance sheet columns below are from the work sheet of a merchandising firm, J.D Enterprise, for the year ended December 31,20

Income Statement Balance Sheet

Debit Credit Debit Credit

Cash 4,000

accounts Receivable 12,500

Merchandise Inventory 8,000

Store Supplies 550

Office Supplies 300

Prepaid Insurance 750

store Equipment 33,000

Acc.Depreciation-Store Supplies 19,000

Office Equipment 9,000

Acc. Depreciation -Office Equipment 5,000

Accounts Payable 9,000

Salaries Payable 200

Long-Term Notes Payable 18,000

J.D Allen,Capital 25,300

J.D Allen , Drawing 16,000

Income summary 8500 8500

sales 29900

I am looking for closing entries