Please show and explain all steps

Permanent Will Be Closed accounts (10 min) Salaries 3. Jon Rich, Withdrawals 4. Income Summary 5. Commissions Earned 6. Accounts Payable 7. Accumulated Depreciation t E5-2B. From the following T accounts, journalize the four closing entries on December Closing entries 31, 2019. (5 min) J. Kohl, Capital 10,000 Rent Expense 7,500 J. Kohl, Withdrawals 3,000 Salaries Expense 8,200 Income Summary Insurance Expense 3,100 Fees Earned 41,000 Depreciation Expense, Office Equipment 900 E5-38. Kyle's Gaming Services showed the following post-closing trial balance after the posting of the closing entries on September 30, 2019. Reconstructir O (20 min) Credit Debit $ 32,500