The adjusted ledger accounts of RD Consulting on December 31, 2019, appear as follows.   Account NameBalanceCash 6,100 Accounts Receivable 1,450 Supplies 1,300 Prepaid  Insurance 610 Equipment 12,500 Accumulated Depreciation-Equipment 2,000 Accounts Payable 2,650 Roger Dye, Capital 13,300 Roger Dye, Drawing 2,600 Fees Income 11,800 Supplies Expense 660 Insurance Expense 510 Depreciation Expense-Equipment 460 Salaries Expense 2,650 Utilities Expense 910  Prepare the Balance Sheet and Income Statement columns of the worksheet. Prepare the closing entries for RD Consulting on December 31, 2019. All accounts have normal balances and adjusting entries have been made.