The partial worksheet for the Jamison Company showed the following data on October 31, 2019. INCOME STATEMENT BALANCE SHEET ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT Jason Jamison, Capital 32,500 Jason Jamison, Drawing 2,750 Fees Income 22,500 Salaries Expense 11,400 Rent Expense 1,250 Supplies Expense 650 Utilities Expense 750 Depr. Exp. −Equip. 1,100 Totals 15,150 22,500 44,150 36,800 Net Income 7,350 7,350 22,500 22,500 44,150 44,150 Prepare the closing entries for Jamison Company on October 31, 2019