Please check this problem i don't understand. please answer.

The adjusted trial balance for Salon Marketing Co. follows. Complete the four right-most columns of the table by (1) entering information for the four closing entries in the middle columns and (2) completing the post-closing trial balance columns. No. Account Title 101 Cash 106 Accounts receivable 153 Equipment 154 Accumulated depreciation-Equipment 183 Land 201 Accounts payable 209 Salaries payable 233 Unearned fees 301 E. Salon, Capital 302 E. Salon, Withdrawals 401 Marketing fees earned 611 Depreciation expense Equipment 622 Salaries expense 840 Rent expense 677 Miscellaneous expense 901 Income summary SALON MARKETING CO. Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. S 11.700 25,000 42,000 S 17.500 31.000 15,000 4.200 3,600 76,255 15,400 58,200 12,000 23,164 8,846 5,645 Totals S 174,755 S 174,755 S 0