Make a Final Journal Entries?

final journal entries needed?

Liabilities and Stockholders' Equity \begin{tabular}{|lr|r|} \hline Current Liabilities & & \\ \hline Accounts Payable & $382,208 & $1,554,000 \\ \hline Income Tax Payable & $453,250 & $259,000 \\ \hline Unearned Revenue & $647,500 & $388,500 \\ \hline Wages Payable & $310,800 & $323,750 \\ \hline Current Portion of Loan Payable & $129,500 & $129,500 \\ \hline Total Current Liabilities & $1,923,258 & $2,654,750 \\ \hline Long-term Debt & & \\ \hline Loan Payable & $647,500 & $777,000 \\ \hline Notes Payable & $3,626,000 & $2,072,000 \\ \hline Total Long-term Debt & $4,273,500 & $2,849,000 \\ \hline Total Liabilities & $6,196,758 & $5,503,750 \\ \hline Stockholders' Equity & & \\ \hline Common Stock & $3,000,000 & $3,000,000 \\ \hline (\$1 par, 5,000,000 authorized, 3,000,000 outstanding) \\ \hline Additional Paid-In Capital & $777,000 & $777,000 \\ \hline Retained Earnings & $7,396,157 & $4,705,250 \\ \hline Total Stockholders' Equity & $11,173,157 & $8,482,250 \\ \hline Total Liabilities and Stockholde & $17,369,915 & $13,986,000 \\ \hline \end{tabular} \begin{tabular}{lr} Net Cash Flow from Financing & $984,500 \\ & \\ Net Increase (Decrease) in Cash & ($181,000) \\ Cash, January 1, Year 2 & $1,295,000 \\ \hline Cash, December 31, Year 2 & $1,114,000 \\ \hline \end{tabular} \begin{tabular}{lrr} \multicolumn{3}{|c}{ Liabilities and Stockholders' Equity } \\ \hline Current Liabilities & & \\ \hline Accounts Payable & $382,208 & $1,554,000 \\ \hline Income Tax Payable & $453,250 & $259,000 \\ Unearned Revenue & $647,500 & $388,500 \\ \hline Wages Payable & $310,800 & $323,750 \\ Current Portion of Loan Payable & $129,500 & $129,500 \\ \hline Total Current Liabilities & $1,923,258 & $2,654,750 \\ \hline Long-term Debt & & \\ Loan Payable & $647,500 & $777,000 \\ \hline Notes Payable & $3,626,000 & $2,072,000 \\ \hline Total Long-term Debt & $4,273,500 & $2,849,000 \\ \hline Total Liabilities & $6,196,758 & $5,503,750 \\ Stockholders' Equity & & \\ Common Stock & $3,000,000 & $3,000,000 \\ \hline (\$1 par, 5,000,000 authorized, 3,000,000 outstanding) \\ Additional Paid-In Capital & $777,000 & $777,000 \\ Retained Earnings & $7,396,157 & $4,705,250 \\ \hline Total Stockholders' Equity & $11,173,157 & $8,482,250 \\ \hline Total Liabilities and Stockholde & $17,369,915 & $13,986,000 \\ \hline \hline \end{tabular} Payments of Dividends Final Journal Entries Accounts 2020 2021