PLEASE answer this question in the format it is asked... please provide a answer the exact way I am supposed to type it into this chart inwas given

Required information Penny's Pool Service \& Supply, Incorporated (PPSS) is completing the accounting process for the first year of operations ended on December 31 . Transactions during the year have been journalized and posted. The following trial balance reflects the unadjusted balances on December 31 : a. PPSS owed $8,200 in wages to the office receptionist and three assistants for working the last 10 days in December. The employees will be poid in early next year. b. On October 1 of the current fiscal year. PPSS received $26,100 from customers who prepaid pool cleaning service for one year beginning on November 1 of the current year, c. The company received a $590 utility bill for December utility usage. It will be paid early next yeac d. PPSS borrowed $76,000 from a local bank on August 1, signing a one-year, 12 percent note. The note and interest are due on August 1 of next year. e On December 31, PPSS cleaned and winterized a customer's pool for $970, but the service was not yet recorded on December 31 . f On November 1 of the current fiscal year, PPSS purchosed a two-year insurance policy for $4,200, with coverage beginning on that date. The amount was recorded as Prepald Expenses when paid 9. On December 31 , ppSS had $4,000 of pool cleaning supplies on hand after, purchasing supples costing $26100 during the year from Pool Corporation, Incorporated. h. PP5S estimated that depreciation on its buildings and equipment was $9.000 for the year. 1. At December 31,$180 of interest on investments was earned that will be received in the nextyear J. The company's income tax rate for the year was 22 percent. Required: 4. Prepare the closing entry. Note: Do not round intermediate calculations. Journal entry worksheet