Nikki’s Lab had the following accounts and normal balances listed on its adjusted trial balance.

Service Revenue $24,600
Salaries Expense $6,800
Rent Expense $4,200
Advertising Expense $2,800
Owner's Drawing $5,800

Journalize the closing entries needed on December 31, 2019 for Nikki’s Lab

Journal
DateDescriptionDebitCredit
December 31
December 31
December 31
December 31
December 31
December 31
December 31
December 31
December 31
December 31