part A and part B please

The following list includes selected permanent accounts and all of the temporary accounts from the December 31 unadjusted trial balance of Emiko Co a business owned by Kumi Emiko Emiko Co uses a perpetual inventory system Credit Debit $ 32,000 6.000 37,000 $545,000 Merchandise inventory Prepaid, selling expenses Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold Sales Solaries expense Utilities expense Selling expenses Administrative expenses 18,300 5,400 220,000 52,000 17,000 38,000 109,000 Additional Information Accrued and unpaid sales salaries amount to $1,600. Prepaid selling expenses of $3,400 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and 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 Complete this question by entering your answers in the tabs below