Hello, I would like to know how to prepare closing entries at June 30, 2017 with the following:

Account Titles Cash Accounts receivable Supplies Accounts payable unearned revenue Salaries payable V. Sunland, capital V. Sunland, drawings Service revenue Salaries expense Miscellaneous expense Supplies expense VICTORIA SUNLAND COMPANY Acmisti Trial Balance June 30, 2017 $11,642 Debit $3,632 3, g04 350 570 1,150 135 1,900 Credit $1,152 530 5,730 $11,642