From the Following Items in the Income Statement Columns of the Worksheet

Essay

From the following items in the income statement columns of the worksheet of Friend's Tutoring at December 31,prepare the closing entries without explanation,assuming that a $1,000 withdrawal was made during the period.
$\begin{array}{c}\begin{array}{lll}\\\underline{\text {Account}}\\\text {Tutoring Fees}\\\text {Wages Expense}\\\text {Rent Expense}\\\text {Supplies Expense}\\\text {Insurance Expense}\\\\\text {Net Income}\\\end{array}\begin{array}{lll}\underline{\text {Debit}}\\\\700 \\600 \\450 \\\underline{250}\\2,000 \\\underline{1,450}\\\underline{\$ 3,450}\end{array}\begin{array}{lll}\underline{\text {Income Statemen}}\\\underline{\text {Credit}}\\3,450\\\\\\-----\\\underline{3,450} \\-----\\\underline{\$ 3,450} \end{array}\end{array}$