Question: please explains the closing entries only in an excel form for better understanding B C D E F G H L Unadjusted Trial Balance Adjusted
please explains the closing entries only in an excel form for better understanding

B C D E F G H L Unadjusted Trial Balance Adjusted Balance Sheet and Adjustments Income Trial Balance Statement of No. Account Title Statement Dr. Cr. Dr. Owner's Equity Cr. Dr. Cr. 101 Cash Dr. Cr. 13.000 Dr. Cr. 13.000 106 Accounts receivable 13.000 8.000 (a)9.000 17.000 183 Land 17,000 85.000 85.000 85.000 B 201 Accounts payable 10.000 (b)2.000 12.000 12.000 251 Long-term notes payable 33.000 33.000 33,000 10 301 Magic. Capital 75.000 75.000 75.000 302 Magic. Withdrawals 20.000 20.000 20.000 401 Fees earned 70.000 (a)9.000 79.000 79.000 622 Salaries expense 54.000 (6)2.000 56.000 56.000 650 Office supplies expense 8.000 8.000 8.000 Totals 188 000 188 000 .11,000 11,000 199.000 199 000 64.000 79.000 135.000 120.000 Not income 15 000 15.000 79.000 79.000 135.000 135.000 Totals
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