Please help me with this Closing entries exercise.

Thank you!

Exercise 4-7 Closing entries LO2, 3 Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January Debit Credit Accounts receivable $ 20, 100 Accumulated depreciation, equipment $ 11, 100 Cash 7,600 Depreciation expense, equipment 1, 050 Equipment 18, 100 Interest income 360 Rent expense 16 , 600 Salaries expense 60, 100 Subscription revenues 70, 100 Trish Norris, capital 42, 390 Trish Norris, withdrawals 18 , 500 Unearned subscription revenue 18, 100 Totals $142, 050 $ 142, 050 Required: Prepare the closing entries. View transaction list Journal entry worksheet 2 3 4 Record to close revenues to the income summary. Note: Enter debits before credits.Journal entry worksheet 2 3 4 Record to close revenues to the income summary. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020Journal entry worksheet A 2 3 4 Record to close expense accounts to income summary. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020Journal entry worksheet A 2 3 4 Record to close income summary to capital. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020Journal entry worksheet A 2 3 4 Record to close withdrawals to capital. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020