Prepare closing entries from the following end-of-period spreadsheet. Austin Enterprises End-of-Period Spreadsheet For the Year Ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 26,500 26,500 Accounts Receivable 5,000 2,000 7,000 Supplies 8,000 7,000 1,000 Equipment 18,500 18,500 Accumulated Depreciation 1,500 3,500 5,000 Accounts Payable 11,000 11,000 Wages Payable 1,000 1,000 Don Austin, Capital 8,000 8,000 Don Austin, Drawing 2,000 2,000 Fees Earned 57,500 2,000 59,500 Wages Expense 18,000 1,000 19,000 Supplies Expense 7,000 7,000 Depreciation Expense 3,500 3,500 78,000 78,000 13,500 13,500 84,500 84,500 If an amount box does not require an entry, leave it blank. Dec. 31 Fees Earned Wages Expense Supplies Expense Depreciation Expense Dec. 31