answer it hand written please make it neat ! thanks ill thumbs up

The following information is available for Elwes Company for the year ended December 31, 2014: Accounts payable $ 3,800 Accumulated depreciation-equipment 4,000 Owner's capital 9,300 Intangible assets 2,300 Notes payable (due in 5 years) 5,000 Accounts receivable Cash 2,800 Short-term investments 1,000 Equipment 8,800 Long-term investments 5,700 1,500 Instructions Use the above information to prepare a classified balance sheet for the year ended December 31, 2014. At March 31, account balances after adjustments for Vizzini Cinema are as follows: Account Balances Accounts (After Adjustment) Cash $ 11,000 Supplies 4,000 Equipment 50,000 Accumulated Depreciation Equipment 12,000 Accounts Payable 5,000 Owner's, Capital 20,000 Owner's, Drawings 12,000 Ticket Revenue 65,000 Service Revenue 53,000 Advertising Expense 18,000 Supplies Expense 19,000 Depreciation Expense 4,000 Rent Expense 28,000 Salaries and Wages Expense 24,000 Utilities Expense 5,000 Instructions Prepare the closing journal entries for Vizzini Cinema