How do you add these? How should it look? Just confused

Capital 01/07/15 Drawings $ 80,000 31,200 Bank 22,628 Inventory 01/07/15 36,000 Accounts Receivable 25,822 GST Paid 2,600 Allowance for Doubtful Debts 800 Prepaid Expenses 1,230 Plant & Equipment 42,220 Accumulated Depreciation - Plant & Equipment 8,440 Accounts Payable 5,440 GST Collected 3,200 Loan (due 30 June 2019) 30,000 Sales (net) 216,292 Purchases (net) 99,726 Advertising 3,560 Distribution Expenses 16,312 Insurance 2,600 Salaries & Wages 31,820 Telephone & Electricity 4,654 Rent 20,800 Loan Interest expense 3,000 Additional information End of period adjustments required are: Inventory on hand $40,050 Insurance prepaid $210 Interest on loan accrued $1,500 Depreciation to be provided on Plant and Equipment $4,222 Required: (a) Adjusting general journal entries and closing entries (b) Income Statement (c) Balance Sheet