Make closing Entries with the given informations above.

General Journal (including beginning balances) Account 100000 110100 110400 200600 200900 200910 200920 210000 212000 216000 216000 220110 220210 dank Account Miscellaneous Accounts Receivable Allowance for dad Debt Inventory-Operating Supplies Inventory-Raw Materials (Direct Post) Inventory-Finishad Goods (Direct Post) Inventory-Trading Goods (Direct Post) Prepaid Insurance Prepaid Advertisin Prepaid Rant Deposits on Purchases Land (Direct Post) Property, Plant & Equipment (Direct Post) Adjustments CR 2,467.00 480.00 102.00 2,600.00 6,083 oo Adjusted Balance EOM Closing Entries Post-Close Trial Balance 10 12 13 14 15 16 17 18 19 24 220310 Accumulated Depreciation-PP&E Direct Post 300200 Payables-Miscallanaous 300700 Payables-Salarias and W s 300800 Accrued Expanses 320000 Accrued Tax-Output 329000 Common Stock 330100 Retained Earningp@rect Postin 600000 Salas Revenue 610000 Salas Discounts 700000 Labor Expense 740000 Supplies Expense 740300 Rant Expanse 740400 Insurance Expense 741200 a-ad Debt Expense 741600 Utilities Expanse 741800 Depreciation Expense 741 goo Advertising Expense 780000 Cost of Goods Sold 408,338.00 601,866.76 1,610.00 1,100.00 169,698.00 281 122,466.00 6,000.00 16,000.00 3, ooo_oo 426,000.00 922,196.00 141,070.00 110,000.00 3,063.00 440.00 4,600.00 1,000.00 347,773.00 CR 282,366.00 130,420.00 2,600.00 266,119.00 81 664 oo 1,000.00 3,000.00 306,000.00 241 110,000.00 988.00 3,264.76 618, oog_oo 620,686.00 110,000.00 480.00 2,600.00 2,467.00 1,046.00 6,083.00 102.00 121,678.00 110,000.00 1 046.00 121,678 oo 126,972.00 471,436.76 620.00 169,698 oo 16,179.00 40,710.00 2,500 oo 16,000.00 426,000.00 922,196.00 440.00 110,000 oo 480 oo 4,600.00 2,500 oo 2,467.00 1,046.00 6,083 oo 1,000.00 347,876 oo CR 3,367.00 310,083.00 100,220.00 110,000.00 1,046.00 201.76 620,686.00 76 620,686.00 620,686 oo CR 440.00 440.00 126,972.00 471,436.76 620.00 169,698 16,179.00 40,710.00 2,600 oo 16,000.00 426,000.00 922,195.00 (201.76) (1 , 000, 618,oog_ 110, ooo_oo 480 oo 4,600 oo 2,600 oo 2,467.00 1,046.00 6,083 1,000 oo 347,876 oo 620,246 oo CR 126,972.00) (471 3,367.00 (2,600.00) 16,000.00 (426,000.00) 310,083.00 100,220.00 110,000.00 1,046.00 201.76 618,009.00 110,000.00) (480_00) 4,600.00) 347,876.00 620,246.00