closing entries

adjusted trial balance is shown below Al Debit redit Cash Accounts receivable Prepaid rent $12,60 2,40 80 30,000 Inventory Accounts payable $4,200 1,000 800 13,800 Salary payable Notes payable Capital Drawing Sales revenue Sales returns and allowances Sales discounts Cost of goods sold Salary expense Rent expense Depreciation expense Supplies expense Total 1,000 96,000 1,600 40 23,000 21,00 14,00 8,50 500 $115,800 $115,800 Prepare the closing entries