Please help with the closing. Thank you.

ES Problem 5-3A (Part Level Submission) The Deluxe Store is located in midtown Madison. During the past several years, net income has been declining because of suburbar following accounts appeared in two of its trial balances. Unadjusted Adjusted Unadjusted Adjusted Accounts Payable $ 24,070 $ 24,070 Inventory $28,800 $28,800 Accounts Receivable 31,070 31,070 Notes payable 37,900 37,900 Accumulated Depr.-Equipment 36,700 47,600 Prepaid Insurance 11,500 2,800 Cash 25,700 25,700 Property Tax Expense 2,380 Common Stock 53,000 53,000 Property Taxes Payable 2,380 Cost of Goods Sold 513,000 513,000 Rent Expenses 14,200 14,200 Dividends 11,000 11,000 Rentained Earnings 52,500 52,500 Freight-Out 5,800 5,800 Salaries and Wages Expense 95,600 95,600 Equipment 150,000 150,000 Sales Revenue 702,000 702,000 Depreciation Expense 10,900 Sales Commissions Expense 6,700 10,900 Insurance Expense 8,700 Sales Commissions Payable 4,200 Interest Expense 5,800 5,800 Sales Returns and Allowances 7,000 7,000 Interest Revenue 7,700 7,700 Utilities Expense 7,700 7,700 (a1) ork t Level t Level (c) Journalize the closing entries that are necessary. (Credit account titles are automatically indented when amount is e 2 Date Account Titles and Explanation Debit Credit Nov. 30 CA Study (To close accounts with credit balances) Nov. 30 (To close accounts with debit balances) Nov. 30 (To close net income / (loss)) Nov. 30 (To close dividends) SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT