I need help with posting the closing entries

Prepare closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit 1. Green Fees Revenue 5372 Rent Revenue 18000 Dues Revenue 202078 Income Summary 225450 (To close revenue accounts) 2. Income Summary 198935 Utilities Expenses 55180 Bad Debt Expense 808 Salaries and Wages Expense 87737 Maintenance and Repairs Expense 29270 Depreciation Expense 22390 Insurance Expense 3550 (To close expense accounts) 3. Income Summary 26515 Retained Earnings 26515 (To close net income / (loss)) Retained Earnings Bal 134,418 V V Dues Revenue Adj. 9,422 Bal 211,500 V Green Fees Revenue Bal. 5,372 Rent Revenue Bal. 16.500 Adj. 1,500 Utilities Expenses Bal. 55,180 Bad Debt Expense Adj. 808 Unearned Dues Revenue Adj. Salaries and Wages Expense 9,422 Bal. 84.470 Adj. 3,267 Maintenance and Repairs Expense Bal. 29,270 Depreciation Expense Adj. 5,000 Adj. 17,390 Accum. Depr.-Equipment Bal. 75.370 Adj. 17.390 92.760 Insurance Expense Adj. 3.550 Income Summary