Hello, i hope someone can please help me with this one :(, the graph is on the picture, thanks!!

Nix?It Company?s ledger on July 31, its fiscal year-end, includes the following selected accounts that have normal balances (Nix?It uses the perpetual inventory system).

Merchandise inventory	$	41,300	Sales returns and allowances	$	5,800
Retained earnings		122,300	Cost of goods sold (excluding shrinkage)		107,100
Dividends		7,000	Depreciation expense		11,000
Sales		158,800	Salaries expense		36,000
Sales discounts		3,600	Miscellaneous expenses		5,000

A physical count of its July 31 year-end inventory discloses that the cost of the merchandise inventory still available is $39,800.

Prepare journal entries to close the balances in temporary revenue and expense accounts. Remember to consider the entry for shrinkage.