Please help! I just don't understand E4.4

\begin{tabular}{lrrlr} \hline \multicolumn{3}{c}{ Auburn Company Worksheet (partial) } \\ & For the Month Ended April 30, 2022 \end{tabular} E4.4 (LO2), AP Worksheet data for Auburn Company are presented in E4.2. Instructions a. Journalize the closing entries at April 30. b. Post the closing entries to Income Summary and Owner's Capital. Use T-accounts. c. Prepare a post-closing trial balance at April 30. Prepare adjusting entries from a worksheet, and extend balances to worksheet columns. \begin{tabular}{lrrlr} \hline \multicolumn{3}{c}{ Auburn Company Worksheet (partial) } \\ & For the Month Ended April 30, 2022 \end{tabular} E4.4 (LO2), AP Worksheet data for Auburn Company are presented in E4.2. Instructions a. Journalize the closing entries at April 30. b. Post the closing entries to Income Summary and Owner's Capital. Use T-accounts. c. Prepare a post-closing trial balance at April 30. Prepare adjusting entries from a worksheet, and extend balances to worksheet columns