Please help me with these

Presented below are the balances from Gary's Electronics Ltd's general ledger as at September 30, 2024: \begin{tabular}{|c|c|c|} \hline & DR & CR \\ \hline Cash & 36,400 & \\ \hline Accounts receivable & 45,500 & \\ \hline Inventory & 84,500 & \\ \hline Equipment & 430,300 & \\ \hline Accumulated depreciation, equipment & & 195,000 \\ \hline Accounts payable & & 156,000 \\ \hline Bank loan payable & & 91,000 \\ \hline Deferred revenue & & 28,600 \\ \hline Common shares & & 13,000 \\ \hline Retained earnings & & 91,000 \\ \hline Dividends declared & 23,400 & \\ \hline Sales revenue & & 634,400 \\ \hline Interest revenue & & 2,600 \\ \hline Cost of goods sold & 410,800 & \\ \hline Wages expense & 91,000 & \\ \hline Rent expense & 33,800 & \\ \hline Depreciation expense & 55,900 & \\ \hline \end{tabular} Prepare the necessary closing entries for Gary's Electronics at September 30. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for th