I dont get teh process for these two problems solutions to get answer?

The next two questions are based on the following information ." At the end of its first year of operations , after adjustments were properly recorded, Tolland Inc. had the following adjusted account balances : Prepaid Rent 3, 0.00 Accumulated Depreciation - Trucks 6, 000 Insurance Expense 4, 0.00 Interest Expense* 4, 000 Supplies Expense 8, 0:00 Accounts Receivable 39, 00.0 Accounts Payable 11, 000 Unearned Revenue* 1, 000 2,000 Service Revenue 161, 000 Prepaid Insurance Trucks 65, 00-0 Wages Expense 98, 000 Depreciation Expense 6,000 Wages Payable 6,000 Dividends ( declared & paid by Tolland ) 3, 000 Common Stock 51, 00.0 Interest Revenue 2, 000 Cash 5, 0.00 Each of these accounts has the normal debit or credit balance . In preparing the closing entries , the DEBIT to the Income Summary account to close expenses will be* 22. A $ 114, 000 $ 1 10, 000 C . $ 1 17, 000 $ 120, 000 E . None of the above After all the necessary closing entries are made , the post- closing trial balance of Tolland , Inc . would have a CREDIT balance of: EZ $ 109, 000 B . $ 238, 000 C . $ 66, 000 D. $ 1 15, 000 None of the above