Problem 3-7A (Algo) Complete the accounting cycle after adjusting entries (LO3-4, 3-5, 3-6, 3-7)

Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2024, appears below. December 31 is the company's fiscal year-end.

Accounts			Debits	Credits
Cash			$ 20,300.00	$ -
Accounts Receivable			$ 10,500.00	$ -
Interest Receivable			$ -	$ -
Supplies			$ 3,000.00	$ -
Prepaid Rent			$ 8,200.00	$ -
Land			$ 88,000.00	$ -
Notes Receivable			$ 30,000.00	$ -
Accounts Payable				$ 9,200.00
Salaries Payable				$ -
Deferred Revenue				$ 5,800.00
Utilities Payable				$ -
Common Stock				$ 10,200.00
Retained Earnings				$ 21,200.00
Service Revenue				$ 52,200.00
Interest Revenue				$ -
Salaries Expense			$ 27,000.00
Rent Expense			$ -
Supplies Expense			$ -
Utilities Expense			$ 3,400.00

in addition, the company had the following year end adjusting entries'

Transaction	Accounts Title	Debits	Credits
a.	Salaries Expense	2,600
	Salaries Payable		2,600
b.	Interest Receivable	1,300
	Interest Revenue		1,300
c.	Supplies Expense	1,800
	Supplies		1,800
d.	Deferred Revenue	3,800
	Service Revenue		3,800
e.	Rent Expense	5,900
	Prepaid Rent		5,900
f.	Utilities Expense	700
	Utilities Payable		700

I have figured out how to debit and credit the accounts properly, but I cannot figure out the closing entries, I have tried it over 15 times and it says i am wrong. How do I solve this?