I need a closing entry made from the provided adjusted trail balance.

Mountain Top Hardware Adjusted Trial Balance June 30 - 2020 Account Debit Credit Cash 12 0 9 8 4:95 Notes Receivable 250 0 - Accounts Receivable 16 2 2 80 Interest Receivable 120 - Merchandise Inventory 6 3 0 0 0 0 6 Estimated Returns Inventory 3 2 5 5 - Office Supplies 50 0 - Store supplies 8 0 0 Prepaid Insurance 3 2 75 - Land 15 50 0 0 Office Equipment 4 5 0 0 0 - Accum . Deprec. office Equipment Store Equipment Accum . Deprec , Store Equipment 5 130 0 3 2 3 0 0 - Accounts Payable 5 3 6 9 0 Salaries Payable 160 0 : Customer Refunds Payable Notes Payable 19 9 2 3 80 S. H. Pilot Capital 8 5 7 5 0 - 5. H. Pilot Drawing 25 2 1 3 4 Sales Lost of merchandise Sold Sales Salaries Expense 9 2 0 4 9 34 15 2 0 3 7 55 20 0 5 0 - Advertising Expense Depreci Expense - Store Equipment 3 75 Store Supplies Expense 1650 misc. Selling Expense 3 4 8 5 191 office Salaries Expense Deprec. Expense - Office Equipment 2 Insurance Expense Office Supplies Expense Rent Expense Misc. Administrative Expense Rental Revenue 13 20 Interest Revenue Interest Expense 3 3 0 0 TOTAL 160 4 6 6 5 35 60 4 6 6 5 35