cnstruct a closing entries and post-closing trial balance

Adjustment data at September 30, 2018 a. Accrued service revenue, 74550 b. Supplies on hand 30000 c. Prepaid insurance expired, 23000 d. Depreciation building 26400; equipment 12800 e. Accrued wages 7200 f. Accrued interest expense 4800 g. Unearned service revenue earned 76900 h. Accrued advertising expense 3250 (credit Accounts Payable)