3.

A.	Journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.
B.	Post the closing entries. The income summary account is #34 in the ledger of PS Music. Indicate closed accounts by inserting a 0 (zero) in either of the Balance columns opposite the closing entry. No entry is required in the Item column.

this is what i have so far below

The unadjusted trial balance of PS Music as of July 31, 2018, along with the adjustment data for the two months ended July 31, 2018, are shown in Chapter 3. Based upon the adjustment data, the following adjusted trial balance was prepared PS Music ADJUSTED TRIAL BALANCE July 31, 2018 ACCOUNT TITLE CREDIT Cash ,945.00 2 Accounts Rereivable 4150.00 Supplies 4 Prepaid Insurance Offfice Equipment 2,+75.00 7,500.00 Accumulated Depreciation-Office Equipment 8,550.00 14000 3,600.00 ,00000 7 Accounts Payable Wages Payable Common Stock 11 Dividends 12 Fees Earmed 1Wages Expense 14 Office Rent Expense 21,200.00 2,550.00 Equipment Rent Expense Utilities Expense IT Music Expense Advertising Expense Supplies Expense 0Insurance Expense Depreciation Expense 22 Miscellaneous Expense 1855.00 Totals 42,34000 42,34000