Could you please help me to understand? I'm so confusing this part.

Question 3 he unadjusted trial balance for Ivanhoe Engineering at its year end, December 31, 2017, is as follows: IVANHOE ENGINEERING Trial Balance December 31, 2017 Debit Credit Cash $8,700 Accounts receivable 6,650 Supplies 5,150 Prepaid insurance 7,320 Notes receivable 11,500 Equipment 26,700 Accumulated depreciation-equipment $8,010 Accounts payable 4,600 1. Duguay, capital 36,410 1. Duguay, drawings 53,500 Service revenue 108,000 Salaries expense 37,500 $157,020 $157,020 dditional information: Revenue of $10,350 was earned but unrecorded and uncollected as at December 31, 2017. On June 1, the company purchased a one-year insurance policy. Depreciation on the equipment for 2017 is $2,670.Debit Credit Cash $8,700 Accounts receivable 6,650 Supplies 5,150 Prepaid insurance 7,320 Notes receivable 11,500 Equipment 26,700 Accumulated depreciation-equipment $8,010 Accounts payable 4,600 H. Duguay, capital 36,410 1. Duguay, drawings 53,500 Service revenue 108,000 Salanes expense 37,500 $157,020 $157,020 dditional information: Revenue of $10,350 was earned but unrecorded and uncollected as at December 31, 2017. On June 1, the company purchased a one-year insurance policy. Depreciation on the equipment for 2017 is $2,670. A count on December 31, 2017, showed $1,700 of supplies on hand. The four-month, 4% note receivable was issued on October 1, 2017. Interest and principal are payable on the maturity date.Date Account Titles and Explanation Debit Credit Dec. 31 (To accrue revenue earned but not billed or collected) Dec. 31 (To record insurance expired) Dec. 31 (To record depreciation) Dec. 31 (To record supplies used) Dec. 31 vDec. 31 (To accrue revenue earned but not billed or collected) Dec. 31 (To record insurance expired) Dec. 31 (To record depreciation) Dec. 31 (To record supplies used) Dec. 31 (To record accrued interest)Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Accounts Receivable Interest Receivable Prepaid Insurance Supplies v v Accumulated Depreciation-Equipment vSupplies v Accumulated Depreciation-Equipment Service Revenue Interest Revenue Supplies Expense Depreciation ExpenseAccumulated Depreciation-Equipment v v Service Revenue Interest Revenue Supplies Expense Depreciation Expense Insurance ExpensePrepare closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close profit to capital) Dec. 31