Closing entries

Please provide the closing entries Account Debit Credit Date 12-31-20 1)An adjusted trial balance is shown below as of 12/31/2020 Debit Credit Cash $12,600 Accounts receivable 2,400 Prepaid rent 800 Inventory 30,000 Accounts payable $4,200 Salary payable 1,000 Notes payable 800 Capital 13,800 Withdrawal 1,000 Sales revenue 94,000 Sales returns forfeited 2,000 Delivery Expense 100 Cost of goods sold 23,000 Salary expense 21,000 Rent expense 14,000 Depreciation expense 8,500 Supplies expense 400 Total $115,800 $115,800