This first image above is what I'm trying to answer. The second sentence is the objective. The below images are to help identify the closing entry.

This image is the information that was recorded.

And then this image shows transaction that weren't on the official trial balance.

Bears, Inc. is attempting to close its books. For each account listed below, identify the account type (i.e. asset, liability, etc.), indicate whether it would be included in a closing entry (and if so provide the closing entry), and indicate if it would appear on a post-closing trial balance (and explain why or why not). a. Accumulated Depreciation - Furniture b. Office Supplies C. Interest Expense d. Retained Earnings e. Service Revenue f. Unearned Revenue g. Accounts Payable h. Dividends Accounts Payable Cash Rent Expense Common Stock Unearned Revenue Service Reverne Accounts Receivable Prepaid Insurance Dividends Land Salaries Expense 1,500 2,400 1,400 5,000 2,000 10,660 4,200 1,000 1,600 7,800 1,300 Depreciation of $900. Accrued revenues, $4,500. Unearned revenue that has been earned, $800. Office supplies on hand, $100 but reported as $600 on the unadjusted trial balance