Please help with question B!

Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the Utilities Expense Dec.31CE2 Interest Expense Income Tax Expense Dividends Declared Dec. 31 CE4 11100 Service Revenue Dec. 31 CE1 398400 Interest Income Salaries Expense Dec.31CE2 254000 Post the closing entries to the T accounts, setting up new accounts as required. Selected accounts from Cullumber Ltd.'s general ledger are presented below. Note that the account details for the year have not been included, only the account balance (dated Dec. 31) after adjustment but before the closing entries have been recorded or posted. Office Expense Dec.31CE2 Depreciation Expense Dec. 31 CE2 19800 Utilities Expense Dec.31CE2 19900 Interest Expense Dec. 31 CE2 10800