Cash $210157,100$

Bank $21023,850$

Accounts Receivable$-$ Babar $210323,480$

Accounts Receivable$-$ Zaidi & CO$.14,350$

Allowance for uncollectible $1,500$

Merchandise Inventory $210533,000$

Equipment $210653,000$

Accumulated depreciation $-$ equipment $21079,500$

Accounts Payable $-$ Kamil & Sons $210841,900$

Capital $2110160,000$

Sales $2112131,150$

Sales returns & Allowance $21136,320$

Purchases $211581,450$

Purchases returns & allowance $21162,200$

Advertising Expense $212012,500$

Shop rent expense $212118,000$

Salaries Expense $212331,300$

Office supplies expense $21244,500$

Transportation$-$ in $21253,100$

Miscellaneous general expense $21262,500$

Electricity expense $1,350$

Repair expense $450$

$346,250346250$

record the closing entries on given data