Can someone please assist me with a and b?

E7 - 1 Andy Wood operates and owns a business, Country Kitchens, which installs kitchen cupboards. The following trial balance was taken from the ledger of Country Kitchens at the end of its annual accounting period: COUNTRY KITCHENS TRIAL BALANCE AT 31 MARCH 20X6 Cr Dr 18 500 4 350 167 400 2 850 88 200 Bank Insurance paid in advance Furniture and equipment Office supplies on hand Inventory Accounts payable Capital Retained profit Distributions Sales Cost of sales Administrative expenses Selling expenses 46 450 100 000 107 700 72 000 780 100 468 060 129 540 83 350 1 034 250 1 034 250 Chapter 7 Closing Entries The following information needs to be taken into account: 1. The insurance paid in advance comprises the premium paid on 15 July 20X5 for a twelve-month policy commencing on 1 August 20X5. 2. On 31 March 20X6, Andy counted office supplies on hand, costing C1 300. 3. Depreciation on furniture and equipment for the year ended 31 March 20x6 was C18 600. 4. Selling expenses accrued at 31 March 20X6 were C3 100. You are required to: Journalise the adjusting entries. b. Journalise the closing entries. a