Hi, can I get some help with these questions 2 and 3 thanks! I am a bit puzzled.

The December 31, 2018, adjusted trial balance for the Blueboy Cheese Corporation is present Credits Debits 17,300 340,000 14,000 53,000 630,000 Account Title Cash Accounts receivable Prepaid rent Inventory Office equipment Accumulated depreciation-office equipment Accounts payable Note payable (due in six months) Salaries payable Interest payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals 262,000 76,000 69,000 7,700 2,300 400,000 160,000 770,000 462,000 115,500 42,000 63,000 4,600 5,600 1,747,000 1,747,000 Journal entry worksheet Record the entry to close the expense accounts using the income summary. Note: Enter debits before credits. Debit Date December 31, 2018 Credit 236,400 General Journal Income summary Salaries expense Depreciation expense Advertising expense Rent expense Record entry Clear entry View general journal Journal entry worksheet