How would I do the general journal closing entries for this one? Where in the yellow do I put 1, 2, 3 and 4. Thanks!

Complete the closing entry information and the post-closing trial balance. Then journalize the 4 closing entries. This is NOT a worksheet with financial statements! The shaded yellow columns will contain the 1,2,3,4 info to indicate the 4 steps in the closing process. Adjusted Closing Entry Post-Closing Trial Balance Information Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. 101 Cash 9,200 9200 106 A/R 25,000 25000 153 Equipment 42,000 42000 154 Accumulated depr, Equipmt 17,500 17500 183 Land 31,000 31000 201 A/P 15,000 15000 209 Salaries payable 4,200 4200 233 Unearned fees 3,600 3600 301 E. Salon, Capital 68,500 15400 53100 302 E. Salon, Withdrawals 15,400 15400 401 Marketing fees earned 80,000 80000 611 Depreciation exp, Equipmt 12,000 12000 622 Salaries expense 32,500 32500 640 Rent expense 13,000 13000 677 Miscellaneous expenses 8,700 8700 901 Income summary 66200 80000 13800 700 Totals $ 188,800 $ 188,800 161600 161600 107200 107200