Need some help with this. Having issues. Ive attached some pictures of the spreadsheet.I dont need you to do every answer just need help understanding adjustment and closing entries. I just added these pictures to let you see everything I see.

ACT ZOO Principles of Accounting !' Module ] : Critical Thinking Template Option # 2 ( Part 1) Fast - closing Trial Balance Adjusted Trial Balance Closing Entries Fast closing Trial Balance Account Name Debit Credit Debit Credit GEbit Credit TotalsO XACT300_Critical_Thinking_Template_Option_02_... Q ~ Search Sheet Home Insert Page Layout Formulas Data Review View "+ Share = x Calibri 11 A- A % 13 Conditional Formatting Format as Table Q Paste B I U Y E Numb Cell Styles Cells Editing A1 x v fx A C D E F G H J K M N 0 P Q R SeverCo Construction W N H ASSETS LIABILITIES STOCKHOLDERS' EQUITY Accounts Accounts Notes Date Cash Receivable Equipment Payable Payable Capital Stock Dividends Revenue Expenses Totals $ $ - $ $ - $ $ - $ 28 Accounting Transactions + Ready + 100%Johnson Travel Agency's Adjusted Trial Balance* December 31 Account Name DR. CR. Cash $ 52,000 Accounts receivable* 18.900 Office equipment 31, 500 Accumulated depreciation - Office* equipment $7. 500 Notes payable* 1 1, 260 Capital stock 42, 500 Dividends 2. 500 Fees earned 98, 000 Salaries expense* 45, 200 Rent expense* 2, 300 Depreciation expense - Office equipment 3, 160 Office supplies expense 3, 700 Totals $159, 260| $159. 260