Can you please help me with the first two pics the rest are background information

Thank you!

Prepare a post-closing trial balance at March 31. (Do not lict thnes ................ Date Account Titles and Explanation Debit Mar. 31 Service Revenue Income Summary (To close revenue account) Mar. 31 Ificome Summary Malntenance and Repairs Expense Depreciation Expense insurance Expense Supplies Expense Salartits and Waites Extense Rent Erpense (To close expense accounts) Ma Supplies \begin{tabular}{lr|lr} \hline 3/6 & 1,520 & 3/31 & 1,310 \\ \hline 3/31Bal. & 210 & \end{tabular} \begin{tabular}{lr|rr} & \multicolumn{2}{c}{ Prepaid Rent } \\ \hline 3/2 & 1,200 & 3/31 & 400 \\ \hline 3/31 Bal. & 800 & & \\ \hline \end{tabular} \begin{tabular}{lr|l} \multicolumn{3}{c}{ Prepaid Insurance } \\ \hline 3/3 & 1,800 & 3/31 \\ \hline 3/31Bal. & 1,500 & \\ \multicolumn{3}{c}{ Equipment } \\ \hline 3/1 & 6,100 & \\ \hline 3/31Bal. & 6,100 & \\ \hline \end{tabular} Accumulated Depreciation-Equipment 3/31190 Accumulated Depreciation-Equipment Salaries and Wages Payable \begin{tabular}{l|lr} \hline & 3/31 & 820 \\ \hline & 3/31 Bal. & 820 \end{tabular} Interest Payable 3/31 Interest Payable \begin{tabular}{lll} \hline 3/31 & 24 \\ \hline 3/31Bal. & 24 \end{tabular} Common Stock \begin{tabular}{l|l} \hline 3/1 & 11,400 \\ \hline 3/31 Bal. & 11,400 \end{tabular} Retained Earnings 3/310 Income Summary Income Summary Maintenance and Repairs Expense 3/31 270 3/31 Bal, Supplies Expense Supplies Expense Depreciation Expense Insurance Expense 3/313/31Bal,0 300 Salaries and Wages Expense 3/20 3/31 820 Salaries and Wages Expense \begin{tabular}{lr|l|} \hline 3/20 & 1,330 & \\ 3/31 & & 0 \\ \hline 3/31 Bal. 0 & 820 & 0 \\ \hline \end{tabular} Rent Expense 3/31 3/31 Bal. 0 Interest Expense 3/31 24 3/31 Bal. 0