I need the closing entries using the chart below

There are t-charts required as well...office supplies, accumulated depreciation store equipment, sales returns and allowances,office supplies expense and salries expense office

Adjustments Dr. Cr. Cr. Income Statement Dr Cr. Adjusted Trial Balance Dr. 144 455 00 31 970.00 54 66000 2,632.00 504 00 1 106 00 5.72000 47200 744 00 553 00 Unadjusted Trial Balance Dr Cr. 14445500 31 970 00 54.660.00 3,104.00 1,248,00 1659,00 5.720.00 658.00 16.580 00 2.268 00 96 80200 132.534 00 7000.00 166 2200 175.00 350.00 9910 00 Statement of Owner's Equity Dr. Cr 1445500 31.970.00 54660.00 261200 SOL02 1106 00 520.00 9000 16599.00 2013.00 6 TO 123400 700010 329.00 16,580.00 Account Titles Cash Accounts receivable Merchandise inventory Store suplies Ofice supplies Prepaid insurance Office equipment Accumulated depreciation Office Equipment Store Equipment Accumulated depreciation Store Equipment Accounts payable Spark Capital 9.Spark Wahdrawis Sales revenue Sales returns and allowances Sales discounts Cost of Goods Sold Depreciation expense-Office Equipment Depreciation expense Store Equipment Se supplies expense Orice supplies expense nuance opende Rent expenselling space Rant expensio Ofice space Sans expense Sales Salaries expense. Ofice Uties expense - Electric 56700 203500 88200 132.534.00 700000 14200 16647709 175.00 350.00 99.910 00 322.00 367.00 472.00 744 00 55100 17509 350.00 10.00 100 66700 47200 744100 65309 268.00 762.00 10 540.00 600700 1,283.00 2.568.00 742 00 10, 640.00 6230000 1.283.00 56700 472.00 YO 559.00 256000 74200 10 6000 310000 12000 388 764 003816400 2665.01266500389660.00 Sub Totals Flet Income 3.6000 2500000 SOMEO 3100 00 RESUME