please do all journal entries

Programs Plus is a retas firm that selis computer programs for home and business use. Programs Pius operates in a state with no sales tax. On December 31,20X, its general ledger contained the accounts and balances shown below: The data needed for the adjustments on December 31 are as follows. a.-b. Ending merchandise irventory. $69.350 c. Uncollectible accounts 0.5 percent of net creait sales of $260.000. d. Supplies on hand Decembet 31, 51,770 . e. Expired insurance, $2.690 t. Depreciotion Expense-Equipment, $11,600 9. Accrued interest expense on notes payable, $1,825 h. Accrued salanes, $5,100. L. Social Securify Tox Payoble (6.2 percent) and Mealcare Tax Payable (1.45 percent) of accrued salaries The following accounts had zetp balances - Salanes Payable - Interest Payable - Incorne Summary - Supplies Expense. - Irsurance Expense - Deprecution Bxpense-Equipment - Uncoliectible Accounts Expense Journalize the closing entries. (Round your answers to 2 decimal places.) Journal entry worksheet Record the closing entry for revenue and other credit items. Notel Enter debits before credits. Journalize the closing entries. (Round your answers to 2 decimal places.) Journal entry worksheet Record the closing entry for expenses and other debit items. Note: Enter debits before credits. Complete this question entering your answers in the tabs below. Journalize the closing entries. (Round your answers to 2 decimal n5i7.) Journal entry worksheet 1 Record the closing entry for the drawing account. Notes Enter debits before credits. Journalize the closing entries. (Round your answers to 2 decimal places.) Journal entry worksheet Record the dosing entry for the balance of income summary. Hates Entur debits before credits