why not? im confused some direction would be appeeciated.

Journal Entries Date Account Title and Explaination Debit Credit Post. Ref. Apr.1 $ 100,000.00 Cash Parrot, Capital To record cash invested into business) $ 100,000.00 Apr.1 $ 14,000.00 Prepaid Insurance Cash (To record insurance for seven months paid) S 14,000.00 Apr.2 $ 25,000.00 Rent Expense Cash To record rent expense paid) $ 25,000.00 Apr.2 $ 32,000.00 Cash Fees Revenue (To record fees revenue) $ 32,000.00 Apr.2 IS 45,000.00 Fishing Boats Accounts Payable (To record boats purchased on account) $ 45,000.00 Apr.3 5,000.00 Food Supplies Accounts Payable (To record purchase of supplies on account) $ 5,000.00 Apr.5 $ 1,250.00 Office Supplies Accounts Payable (To record office supplies purchased on account) $ 1,250.00 Apr. 7 $ 48,300.00 Cash Fees Revenue (To record fees revenue) 48,300.00 7,200.00 Apr.10 Food Supplies Accounts Payable (To record food supplies purchased on account) $ 7,200.00 9,500.00 Apr.10 Wages Expense Cash (To record payment of wages expense) 9,500.00 Apr.14 $ 34,500.00 Cash Fees Revenue (To record fees revenue) 34,500.00 Apr.16 9,200.00 Food Supplies Accounts Payable (To record food supplies purchased on account) $ 9,200.00 9,500.00 Apr.17 Wages Expense Cash (To record Wages Expense paid) $ 9,500.00 Apr.18 275.00 Postage Expense Cash (To record postage expense paid) 275.00 $ 35,600.00 Apr.21 Cash Fees Revenue (To record fees revenue) $ 35,600.00 8,500.00 Apr.24 Food Supplies Accounts Payable (To record purchase of food supplies on account) $ 8,500.00 $ 10,000.00 Apr.24 Wages Expense Cash (To record wages expense paid) $ 10,000.00 Apr.28 | $ 41,000.00 Cash Fees Revenue (To record Fees Revenue) $ 41,000.00 9,500.00 Apr.29 Wages Expense Cash To record wages expense paid) $ 9,500.00 Apr.30 6,300.00 Food Supplies Accounts Payable (To record purchase of food supplies on account) 6,300.00 Apr.30 32,700.00 Accounts Payable Cash (To record payment of payables) $ 32,700.00 Apr.30 $ 2,750.00 Utilities Expense Cash (To record payment of Utilities Expense) $ 2,750.00 Apr.30 $ 1,350.00 Telephone Expense Cash (To record payment of Telephone Expense) $ 1,350.00 5,500.00 Apr.30 Parrot, Withdrwals Cash |(To record cash withdrawn for personal use) $ 5,500.00 6 Prepare and post closing entries Parrots Campground Cash-101 Ref Description Debit Credit Beginning Balance Balance General Ledger Office Supplies - 130 Ref Description Debit Credit Balance Equipment - Fishing Boats - 180 Ref Description Debit Credit Balance Accumulated Depreciation 181 Ref Description Debit Credit Balance Accounts Receivable-120 Ref Description Debit Credit Balance Food Supplies 150 Ref Description Debit Credit Balance Capital-300 Ref Description Debit Credit Balance Wage Expense -501 Ref Description Debit Credit Balance Prepaid Rent Ref Description Debit Credit Balance Accounts Payable- 200 Ref Description Debit Credit Balance Food Supply Expense - 524 Ref Description Debit Credit Balance Insurance Expense 532 Def Deccrintion Credit Balance wages Payable - 210 Ref Description Debit Credit Balance Registration Fees-400 Ref Description Debit Credit Balance Office Supply Expense 521 Ref Description Debit Credit Balance Utilities Expense 533 Ref Description Debit Credit Balance Rent Expense 520 Ref Description Debit beg balance Credit Balance Utilities Expense 533 Ref Description Debit Credit Balance Rent Expense 520 Ref Description Debit beg balance Credit Balance Depreciation Expense - 550 Ref Description Debit Phone Expense-523 Ref Description Debit Credit Balance Credit Balance Postage Expense 540 Ref Description Debit Credit Balance Debit Credit Balance Income Summary-313 Ref Description e Fees Income Expenses Capital-300