I need some help figuring out what I am doing wrong. Thanks!

M4-17 Recording Closing Journal Entries [LO 4-5] The Sky Blue Corporation has the following adjusted trial balance at December 31 Debit $1,340 Cash Accounts Receivable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Taxes Payable Unearned Revenue Common Stock 17,500 $ 4,800 6,520 1,550 4,000 820 3,500 1,440 etained Earnings Dividends Sales Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Rent Expense Income Tax Expense 410 51,930 410 23,800 2,400 5,320 2,500 7,100 4,000 Total $74,970 $74,970