12) Please help me fill out the chart with the given info, thank you!

The following is the adjusted trial balance of Sierra Company. Prepare its December 31 closing entries. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Answer is not complete. } \\ \hline No & Date & General Jc & & Debit & Credit \\ \hline \multirow[t]{2}{*}{1} & December 31 & Consulting revenue & & 9,600 & \\ \hline & & Income summary & 2 & & 9,600 \\ \hline \multirow[t]{4}{*}{2} & December 31 & Income summary & 8 & 7,170 & \\ \hline & & Wages expense & 2 & & 3,600 \\ \hline & & Depreciation expense-Buildings & & & 2,040 \\ \hline & & Insurance expense & 2 & & 1,530 \\ \hline 3 & December 31 & Income summary & 8 & & \\ \hline \end{tabular}