On the Basis of the Following Data Taken from the Adjusted

On the basis of the following data taken from the adjusted trial balance columns of the worksheet for the year ended December 31 for Painting the Perfect Picture, journalize the four closing entries in the proper order.
$$\begin{array} { l r r } \text { Account } & \text { Debit } & \text { Credit } \\\text { Cash } & 27,000 & \\\text { Accounts Receivable } & 67,000 & \\\text { Supplies } & 7,000 & \\\text { Equipment } & 200,000 & \\\text { Accumulated Depreciation } & & 70,0000 \\\text { Accounts Payable } & & 37,000 \\\text { Capital } & & {200,250}\\\text { Withdrawals } & 25,000 & \\\text { Fees Earned } & & 100,000\\\text { Salary Expense } & 27,000 & \\\text { Rent Expense } & 17,500 & \\\text { Depreciation Expense } & 20,000 & \\\text { Supplies Expense } & 12,500 & \\\text { Miscellaneous Expense } & \underline { 4,250 } \\\text { Total } & \underline { \underline { 407,250 } } & \underline { \underline { 407,250 } } \\\end{array}$$