complete the Excel where the semi circle is to make the last two columns balance?

complete the adjusting journal entries and the closing entries?

  

Account Titles Cash Accounts receivable Merchandise inventory Office supplies Store supplies Prepaid insurance Office equipment Accumulated depreciation-Office Equipment Store Equipment Accumulated depreciation-Store Equipment Accounts payable J. Spark, Capital J. Spark, Withdrawals Sales revenue Sales returns and allowances Sales discounts Cost of Goods Sold Depreciation expense - Office Equipment Depreciation expense - Store Equipment Office supplies expense Store supplies expense nsurance expense Rent expense -Selling space Rent expense -Office space Salaries expense- Sales Salaries expense-Office Utilities expense - Electric Totals Net Income Unadjusted Trial Balance Dr. Cr. 155,205 31,970 54,660 1,248 3,104 1,659 5,720 16,580 7,000 175 350 99,910 2,968 742 10,640 6,300 1,283 399,514 658 2,268 96,882 132,534 167,172 399,514 OF MOT Adjustments Dr. 329 567 504 2,632 553 4,585 Cr. 504 2632 553 329 567 Adjusted Trial Balance Dr. Cr. 155,205 31,970 54,660 744 472 1,106 5,720 16,580 7,000 175 350 99,910 329 567 504 2,632 553 2,968 742 10,640 6,300 1,283 4,585 400,410 987 2,835 96.882 132,534 167,172 400,410 Income Statement Dr. Cr. 7000 167,172 Balance Sheet & Statement of Owner's Equity Dr. Cr. 155,205 31,970 54,660 1,248 3,104 1,659 5,720 16,580 175 350 99,910 329 567 504 2,632 553 2,968 742 10,640 6,300 1,283 133,953 167,172 270,146 33,219 167,172 167,172 270,146 987 2,835 96,882 132,534 233,238 33,219 266,457