I need the answer for this 2 questions

5- The following items were taken from the financial statements of Juma Company. (All dollars are in thousands.) Long-term debt $943 Accumulated depreciation 5,655 Prepaid expenses 880 Accounts payable 1,444 Property, plant, and equipment 11,500 Notes payable after 2011 368 Long-term investments 264 Juma, Capital 13,063 Short-term investments 3,690 Accounts receivable 1,696 Notes payable in 2011 481 Inventories 1,256 Cash $ 2,668 Instructions: Prepare a classified balance sheet in good form as of December 31, 2010 6. Blue Star Company had the following account balances at year-end: cost of goods sold $70,000; merchandise inventory $9,000; operating expenses $31,000; sales $118,000; sales discounts $1,500; and sales returns and allowances $1,900. A physical count of inventory determines that merchandise inventory on hand is $14,100. Required:Prepare closing entries and also the adjusting entry necessary as a result of the physical count