Could you please help me!!!

The Corporations adjusted trial balance is presented below.

Adjusted Trial Balance For Year Ending December 31, 2019 Debit Credit Cash $ 66,000 Accounts receivable 42,000 Equipment 564,000 Accumulated depreciation $ 108,000 Notes payable 90,000 195,000 Common stock Retained earnings 93,000 Sales 489,000 Rent expense 66,000 Salaries expense 174,000 63,000 0 Depreciation expense Totals $975,000 $975,000 Included in the balances listed in the adjusted trial balance are the following transactions and balances: New common stock issued during the year, $10,000. Dividends declared and deducted from Retained Earnings, $4,000. Beginning Retained Earnings on January 1, 2019 amounted to $97,000. Beginning Common Stock on January 1, 2019 amounted to $185,000. Required: a. Prepare the closing entries for the year ended December 31, 2019. b. Prepare Statement of Stockholders' Equity for the year ended December 31, 2019