help please

Chandler Company Chandler Company is owned by Roscoe Chandler and provides appraisal services to individuals and companies wishing to purchase and sell fine ait Chandler Company began busine January 1, 2018, and is just completing its first year of business Roscoe asks for your help in completing the accounting cycle for the company ty assisting with the closing teacess ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 42 Rent Revenue 16 Prepaid Insurance 43 Interest Revenue 18 Equipment 19 Accumulated Depreciation-Equipment EXPENSES LIABILITIES 21 Accounts Payable 22 Salaries Payable 24 Income Taxes Payable 51 Salaries Expense 52 Selling Expense 53 Income Taxes Expense 54 Depreciation Expense-Equipment 55 Insurance Expense 59 Miscellaneous Expense EQUITY 31 Roscoe Chandler, Capital 32 Roscoe Chandler, Drawing Adjusted Trial Balance Chandler Company ADJUSTED TRIAL BALANCE December 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 71,000.00 2 Accounts Receivable 29,000.00 3. Prepaid Insurance 16,000.00 60,000.00 4 Equipment 5 Accumulated Depreciation Equipment 40,000.00 6,000.00 6 Accounts Payable 7 Salaries Payable 8,000.00 4,000.00 8 Income Taxes Payable 9 Roscoe Chandler, Capital 27,000.00 10 Roscoe Chandler, Drawing 5,000.00 11 Fees Eamed 175,600.00 12 Rent Revenue 92,000.00 4,000.00 Adjusted Trial Balance 8 Income Taxes Payable 9 Roscoe Chandler, Capital 10 Roscoe Chandler, Drawing 11 Fees Earned 27,000.00 5,000.00 175,600.00 92,000.00 12 Rent Revenue 13 Interest Revenue 17,200.00 71,000.00 37,600.00 15,000.00 14 Salaries Expense 15 Selling Expense 16 Income Taxes Expense 17 Depreciation Expense-Equipment 18 Insurance Expense 19 Miscellaneous Expense 47,200.00 17,000.00 1,000.00 20 Totals 369,800.00 369,800.00 Roscoe's Journal JOURNAL ACCOUNTING EQUATION POST. RER DET CREDIT ASSETS LABILITIES TQUITY DATE DESCRIPTION Closing Entries Dec. 31 Roscoe (under, Capital Fees Eamed 475,600.00 175,600.00 4 Rent Revenue Interest Revenue 1 92,000.00 17,200.00 1 71.000.00 1 37,600.00 15,000.00 Slanes Expense Selling Expense Income Taxes Expense Depreciation Expense-Equipment Insurance Expense Miscellaneous Experte 31 Roscoe Candles Capital Roscoe Chandler, Drawing 47.200.00 10 17,000.00 11 1.000.00 5.000.00 5.000.00 Journal Shaded cells have fee JOURNAL Score: 0/147 ACCOUNTING EQUATION DATE POSL RER DERIT CREDIT ASSETS LATES EQUITY DESCRIPTION Closing Entries Dec 31 Dec 31 Dec. 31 Dec 31 10 Dk 3: 11 Dec 31 Post-Closing Trial Balance Question not attempted. Score: 0/39 Chandler Company POST-CLOSING TRIAL BALANCE December 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash ? Accounts Receivable 3 Prepaid Insurance + Equipment 5 Accumulated Depreciation-Equipment 6 Accounts Payable 7 Salaries Payable $ Income Taxes Payable 9 Roscoe Chandler, Capital 10 Totals