Accounting help please! Thank you!

4A-19 4A-3. (Similar to problem 4A-1) Using the following Adjusted Trial Balance from the MARTENS POSTAL Corporation, prepare the company's closing journal entries. The explanation line is not necessary. MARTENS POSTAL Adjusted Trial Balance December 31, 20x1 Debit Balances Balances Account Names $1.700 Cash 3,400 Accounts receivable 400 Prepaid rent 3,900 Furniture 8,200 Equipment Accumulated depreciation equipment $1,600 2,200 Wages payable 3,200 Salaries payable 4,600 Common stock 5,300 Retained earnings 3,600 Dividends 11,100 Rent revenue Advertising expense 2,200 Salary expense 1,600 Wages expense 1,900 Depreciation expense-equipment $28,000 $28,000