The Income Statement columns of the work sheet prepared for Crawford Delivery Service at current year-end are shown below.In addition,L.Crawford,Capital had a credit balance of $117,000 and L.Crawford,Withdrawals had a debit balance of $30,000 at year end.Prepare closing journal entries for this company. 
Definitions:
Kinesics
The study of how body movements and gestures serve as a form of non-verbal communication.
Sending Messages
The process of conveying information or expressing thoughts and feelings from one entity to another through various means.
Receiving Messages
The process of effectively understanding and interpreting communication from others, crucial for successful interaction and information exchange.
Courtesy
Politeness and respectful behavior towards others.
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