The accountant for Decker Sports Consulting has posted adjusting entries (a) through (e) to the accounts at December 31, 2014. All the revenue, expense, and owner's equity accounts of the entity are listed here in T-account form.
Required
1. Journalize Decker Sports Consulting's closing entries at December 31, 2014. Include descriptions.
2. Determine Decker Sports Consulting's ending Capital balance at December 31, 2014.

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Accumulated Accounts Receivable 39,000 (a) 7,250 Supplies 6,000 (b) Amortization-Furniture 6,000 9,000 (c) 1,650 Accumulated Amortization- Building B. Decker, Capital 108,600 Salaries Payable 49,500 (e) 1,050 (d) 6,000