I really just need help with closing entries. I did the multiple step income statement already.

Question #1 Below is an adjusted trial balance for the Perfect Purple Pie Place! A small shop that sells fabulous, fruit-filled, fat-free pies in purple pastry! Prepare: a. Classified Multiple Step Income Statement b. December's Closing Entries. Perfect Purple Pie Place Trial Balance December 31, 2017 Account Titles Debit Credit $119,060.00 $80,000.00 $300.00 $25,760.00 $1,568.00 $2,447.00 $5,454.00 $24,190.00 $ 16,171.00 $41,920.00 $25,556.00 $86,483.00 $153,254.00 $3,600.00 $250,070.00 Cash Accounts Receivable Petty Cash Merchandise Inventory Office Supplies Store Supplies Prepaid Insurance Office Equipment Accumulated Depreciation Office Equip Store Equipment Accumulated Depreciation Store Equip Accounts Payable Peter Pie Eater, Capital Peter Pie Eater, Withdrawals Sales Sales Returns & Allowance Sales Discounts Interest Revenue Cost of Goods Sold Depreciation Expense, Office Equip Depreciation Expense, Store Equip Office Salaries Expense Sales Salaries Expense Insurance Expense Rent Expense Store Space Rent Expense Office Space Bank Charges Expense Office Supplies Expense Store Supplies Expense Utilities Expense Totals $3,175.00 $796.00 $8,546.00 $70,050.00 $8,750.00 $12,500.00 $41,500.00 $ 65,600.00 $4,000.00 $4,000.00 $ 16,000.00 $560.00 $7,800.00 $550.00 $500.00 $540,080.00 $540,080.00