Current Attempt in Progress

The unadjusted trial balance of Blue Spruce Enterprises for the year ended December $31,2024,$ follows:

Additional information:

There is $$890$ of supplies on hand on December $31,2024.$

The one$-$year insurance policy was purchased on March $1,2024.$

Depreciation expense for the year is $$10,400$ for the equipment and $$4,400$ for the furniture.

Accrued interest expense at December $31,2024,$ is $$720.$

Unearned revenue of $$965$ is still unearned at December $31,2024.$ On the amount that was earned cold was goods

$$1,760.$

A physical count of merchandise inventory indicates $$32,850$ on hand on December $31,2024.$

Blue Spruce Enterprises uses the perpetual inventory system and the earnings approach.

I need adjusting entries, multiple$-$step income, single$-$step income, and closing entries.