Any help is appreciated.. question 2 and 3 is what i'm mainly struggling with

thank you

Using the information from the Adjusted Trial Balance, journalize the closing entries for the end of the month. SMART TOUCH LEARNING Date Accounts and Explanation Debit Credit Adjusted Trial Balance December 31, 2016 Balance Account Title ebit Credit Cash 20,000 Accounts Receivable 11,100 Date Accounts and Explanation Debit Credit Office Supplies 200 Prepaid Rent 13,300 Furniture 23.400 Accumulated Depreciation- Furniture 8,000 Accounts Payable 2.600 Salaries Payable 600 Interest Payable 400 Unearned Revenue 6,600 Accounts and Explanation Debit Notes Payable 9,300 Date Credit Common Stock 13,100 Retained Earnings 13,300 Dividends 34.000 Service Revenue 60,700 Date Accounts and Explanation Debit Credit Depreciation Expense-. Furniture 2,600 Interest Expense 400 Rent Expense 4,000 Salaries Expense 4,600 Supplies Expense 1,000 Total 114,600 114,600 T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the t-accounts and calculate ending balances for each account. For accounts that have a zero balance, enter the zero on the normal balance side. Use the acronym for closing entries as post references and include Bal. references where appropriate. For the Income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Dec. 31 Service Revenue 150,000 Dec. 31 Income Summary 69,000 Income Summary 150.000 Retained Earnings 69,000 To close Revenue To close Income Summary Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Dec. 31 Retained Earnings 24,000 Dec. 31 Income Summary 81.090 Dividend 24,000 Depreciation Expense-Furniture 13,000 To close Dividends Interest Expense 18,000 Rent Expense 8,000 Salaries Expense 15,000 Supplies Expense 27,000 To close Expenses Depreciation Expense-Furniture Rent Expense Adj. Bal 3,000 Adj . Bal 8,000 Dividends Service Revenue Adj. Ba 24,000 150,000 Adj . Bal . Interest Expense Salaries Expense Adj . Bal . 18,000 Adj . Ba 15,000 Retained Earnings Income Summary 31,000 Adj. Bal. Supplies Expense Adj. Bal. 27,000 3 Calculate the ending balances to update the t-accounts for the next accounting cycle. Be sure to enter all zero balances on the normal balance side and enter balances for permanent accounts! Retained Earnings Income Summary Dec. 31 23,000 48,100 Adj. Bal. Dec. 3 6,900 14,200 Dec. 31 6,400 Dec. 31 7,300 Bal . Dec. 31 7,300 Office Supplies Service Revenue Dec. 31 1,800 Dec. 31 17,500 17,500 Adj. Bal. Common Stock Salaries Expense 49,500 Dec. 31 Adj . Bal . 800 800 Dec. 31 Dividends Accounts Payable Adj . Bal. 3,100 3,100 Dec. 31 5,000 Dec. 31