Just need corrections for the wrong and missing number. This is for part b so it is the closing entries. Thanks

The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2018, unadjusted trial balance of Emiko Co.. Emiko Co. uses a perpetual inventory system. Debit Credit 32,80e 6,808 37,808 Merchandise inventory Prepaid selling expenses Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses $545,88e 18,38e 5,488 228,e0e 52,808 17,808 38,808 189,8ee Addltlonel Informetlon Accrued sales salaries amount to $1,600. Prepaid selling expenses of $3,400 have expired. A physical count of year-end merchandise inventory shows $29,900 of goods still available (a) Use the above account balances along with the additional information, prepare the adjusting entries. (b) Use the above account balances along with the additional information, prepare the closing entries. Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses 18,300 5,400 220,000 52,000 17,000 38,000 109,000 Dec 31 Income summary Retained earnings 3.700 3 Dec 31 Retained earnings Dividends 3,700