Can someone help me solve this multi step income statement problem?$$ Multi$-$step Income Statement and Adjusting Entries

The New England Trading Company, whose accounting year ends on December $31,$ had the following normal balances in its general ledger at December $31$: During the year, the accounting department prepared monthly statements but no adjusting entries were made in the journals and ledgers. Data for the year$-$end procedures are as follows:

Required

a$.$ Record the necessary adjusting entries at December $31.$

b$.$ Prepare a multi$-$step income statement for the year. Combine all the operating expenses into one line on the income statement for selling, general and administrative expenses.

Income Statement