help please!

The adjusted Trial Balance of Co. K at the end of December 31, 2019. Adjusted Trial Balance Account Titles Dr. Cr. Cash 14,000 Accounts Receivable 6,000 Equipment 40,000 Accum. Depreciation 4,000 Accounts Payable 3,000 Common Stock 30,000 Retained Earnings 4,000 Dividends 3,000 Service Revenue 38,000 Interest Revenue 5,000 Salaries Expense 20,000 Depreciation Expense 1,000 Totals 84.000 84.000 a. Prepare the closing entries. (8 points) b. Post to Retained Earnings and Income Summary Accounts. (8 points)