Please help with this adjusted trial balance and journal entry. I am struggling with this part of the assignment.

Valley Company's adjusted trial balance on August 31, its scal yearend, follows. It categorizes the following accounts as sellin expenses: sales salaries expense, rent expenseselling space, store supplies expense, and advertising expense. ft categorize remaining expenses as general and administrative. Debit [redit Merchandise inventory (ending) 5 41,888 Other (noninventoryj assets 65,288 Total liabilities $ 25,488 Common stock 15,968 Retained earnings 21,288 Dividends 8,288 Sales 225,288 Sales discounts 2,268 Sales returns and allowances 13,588 Cost of goods sold T2,888 Sales salaries expense 31,888 Rent expenseSelling space 8,488 Store supplies expense 1,988 Advertising expense 13,588 Office salaries expense 28,288 Rent expenseOffice space 3,488 Office supplies expense 433 Totals $288, 268 $298, 268 [ Beginning merchandise inventory was $25,108. Supplementary records of merchandising activities for the year ended August 2 the following itemized costs- Invoice cost of merchandise purchases $91,888 Purchases discounts received 2,988 Purchases returns and allowances 4,488 Costs of transportation-in 5,888 I Required: Prepare closing entries as of August 31 [the perpetual inventory system is used}. View transaction list Beginning merchandise inventory was $25,100. Supplementary records of merchandising activities for the year ended August 31 reveal the following itemized costs. Invoice cost of merchandise purchases $91,360 Purchases discounts received 2,960 Purchases returns and allowances 4,466 Costs of transportationin 5,600 | Required: Prepare closing entries as of August 31 (the perpetual inventory system is used]. View transaction "St Journal entry worksheet Record the entry to close the income statement accounts with credit balances. Note: Enter debits before credits. Record entnir lClear entry View general journal ) nrm. A n: I: ll! Ill-\"1| \\