please correct the highlighted w/ a step by step

Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. Date Accounts and explanation Debit Credit SMART TOUCH LEARNING Adjusted Trial Balance December 31, 2016 service 5630 income summary $630 Account Title Balance Debit Credit le cose Havenue Cash 78.500 Accounts Receivable 10300 Date Mccounts and explanation Debit Lredit Office Supalles 2011 e income Surat 1530 Prepaid Rent 12.400 Teradation Expendor 7600 Furniture 21.700 interest Expense 330 Accumulated Depreciation Furniture 7.400 roht expense 3333 Accounts Payable 2.400 Salaries Experts 4330 Salaries Payable 600 Supplies Expense 900 Interest Payable 300 Toch Learned Revenue 6.200 Notes Payable 8,600 Date Accounts and explanation Debit Credit Brit Capita 24.500 incomn summary 44700 Bright Withdrawals 31.500 Te Retained caring 44700 Service Revenue 56.300 to come Deareciation Expense-Furniture 2 400 Interest Experts 300 Date Accounts and explanation Debit Credit Rent Expanse 3.700 Bright Catal 4500 Salaries Experise 4300 Bright Withdrawa 315001 Supplies Expono 9001 Total 106,300 106,300