Here are my quarter entries ending in 9/30/18 and my trial balance sheet. I cant figure out how to finish my closing entries. Help Please!

july

august

september

trial balance sheet

closing entries

09 D E C Peyton Approved General Journal Entries Jul-18 Credit Date Accounts 1-Jul Cash Common Stock Debit 10,000.00 10,000.00 1-Jul supplies A/c DR to vendor Alc 6,500.00 6,500.00 3-Jul cash A/c Dr to 6% note payable Ale 10,000.00 10,000.00 7-Juillease rent A/c Or lease security A/c Dr to cash Alc 1,500.00 1,500.00 3,000.00 10-Jul License exp Alc Dr to cash Alc 375.00 375.00 11-Jul misc A/c Dr to cash Alc 250.00 250.00 13-Julbaking equipment A/c Dr to common stock Alc 6,000.00 6,000.00 13-Jul advertisement A/c Dr to cash Alc 200.00 200.00 14-Jul Office Supplies to cash Alc 300.00 300.00 75.00 30-Jul telephone bill A/c Dr to telephone bill payable Alc 75.00 31-Jul prepaid insurnce Ac Dr to cash Alg 2,400.00 2.400.00 31-Jul 31-Jul cash Ac Dr account receivable Alc Dr to sales Alc 10,000.00 5,000.00 15,000.00 Total 54,100.00 54,100.00 Peyton Approved General Journal Entries Aug-18 Credit Date Accounts Aug, 5 Salaries payable cash Debit 120.00 120.00 Aug. 8 cash accounts recievable 3,800.00 3,800.00 Aug, 10 accounts payable cash 75.00 75.00 Aug. 15 baking supplies accounts payable 5,000.00 5,000.00 Aug, 15 salaries expense salaries payable 480.00 480.00 Aug, 15 rent expense cash 1,500.00 1,500.00 Aug, 18 cash accounts receivable 3,000.00 3,000.00 Aug, 20 accounts payable cash 8,500.00 8,500.00 Aug. 20 salaries payable cash 480.00 480.00 Aug, 22 office supplies cash 300.00 300.00 Aug 31 telephone expense accounts payable 75.00 75.00 Aug 31 salaries expense salaries payable 420.00 420.00 Aug, 31 cash accounts receivable sales 12,500.00 7,500.00 20.000.00 Total 43,750.00 $43.750.00 > Accounts D Debit $10.000 E Credit Date 1-Sep dividend cash $10.000 5-Sep wages paysble cath $420 7-Sep merchandise inventory Toash $60 $60 $4.000 8-Sep cash accounts recevable $4.000 10-Sep utilities payable accounts payable cash 11-Sep baking supplies accounts payable $7.000 $7.000 13-Sep accounts payable cash $5.000 $5,000 15-Seplages expense Mages payable $456 $456 15-Sep rent expense cash $1.500 1.500.00 $68 15-Sep cash sales $68 15 Sep cost of merchandise sold merchandies inventory $48 $122 20-Sep merchandise Inventory cash $122 $456 20-Sep wages payable cash $456 $153 24-Sepcash sales 3153 $108 60 24-Sep cost of merchandise sold merchandise inventory 315125 30-Sep merchandise inventory cash $15125 30-Sep wages expense wagos payable 30-Sepeath accounts recievable baking supplies $6 000 520 DOO B 2018 Unadjusted trial balance Debit Credit 67,521.00 32,809.00 18,500.00 333.00 158.00 Adjusting entries Debit Credit 2.400.00 Adjusted trial balance Debit Credit 65,121.00 35,209.00 18,500.00 333.00 158.00 2.400.00 2,400.00 6,000.00 6,000.00 250.00 250.00 300.00 18,500.00 300.00 18,500.00 10,800.00 10,000.00 10,800.00 10,000.00 13,575.00 1,476.00 18,500.00 456.00 16,000.00 150.00 1,380.00 13,575.00 1,476.00 18,650.00 1,836.00 16,000.00 Account Cash Baking Supplies Merchandise Inventory (FIFO) Prepaid Rent Prepaid Insurance Baking Equipment Accumulated Depreciation Office Supplies Accounts Receivable Notes Payable Interest Payable Accounts Payable Wages Payable Common Stock Dividends Bakery Sales Merchandise Sales Baking Supplies Expense Rent Expense Interest Expense Insurance Expense Depreciation Expense Misc. Expense Office Supplies Expense Business License Expense Advertising Expense Wages Expense Telephone Expense COGS (FIFO) 10,000.00 10,000.00 55,221.00 55,221.00 4,500.00 4,500.00 250.00 250.00 300.00 375.00 200.00 456.00 250.00 250.00 300.00 375.00 200.00 1,836 00 150.00 158.00 1,500.00 144,224.00 1,380.00 150.00 158.00 142.444.00 Total: (FIFO) 143,944.00 4,180.00 4,180.00 148,124.00 Peyton Approved Closing Entries Qtr ending 9/30/2018 Debit Credit Date Accounts 30-Sep Bakery Sales Merchandise Sales Income Summary 30-Sep Income Summary (FIFO) Baking Supplies Expense Rent Expense Wages Expense Office Supplies Expense Business License Expense Misc. Expense Depreciation Expense Insurance Expense Advertising Expense Interest Expense Telephone Expense COGS FIFO 30-Sep Income Summary (FIFO) Retained Earnings FIFO 30-Sep Retained Earnings Dividends 09 D E C Peyton Approved General Journal Entries Jul-18 Credit Date Accounts 1-Jul Cash Common Stock Debit 10,000.00 10,000.00 1-Jul supplies A/c DR to vendor Alc 6,500.00 6,500.00 3-Jul cash A/c Dr to 6% note payable Ale 10,000.00 10,000.00 7-Juillease rent A/c Or lease security A/c Dr to cash Alc 1,500.00 1,500.00 3,000.00 10-Jul License exp Alc Dr to cash Alc 375.00 375.00 11-Jul misc A/c Dr to cash Alc 250.00 250.00 13-Julbaking equipment A/c Dr to common stock Alc 6,000.00 6,000.00 13-Jul advertisement A/c Dr to cash Alc 200.00 200.00 14-Jul Office Supplies to cash Alc 300.00 300.00 75.00 30-Jul telephone bill A/c Dr to telephone bill payable Alc 75.00 31-Jul prepaid insurnce Ac Dr to cash Alg 2,400.00 2.400.00 31-Jul 31-Jul cash Ac Dr account receivable Alc Dr to sales Alc 10,000.00 5,000.00 15,000.00 Total 54,100.00 54,100.00 Peyton Approved General Journal Entries Aug-18 Credit Date Accounts Aug, 5 Salaries payable cash Debit 120.00 120.00 Aug. 8 cash accounts recievable 3,800.00 3,800.00 Aug, 10 accounts payable cash 75.00 75.00 Aug. 15 baking supplies accounts payable 5,000.00 5,000.00 Aug, 15 salaries expense salaries payable 480.00 480.00 Aug, 15 rent expense cash 1,500.00 1,500.00 Aug, 18 cash accounts receivable 3,000.00 3,000.00 Aug, 20 accounts payable cash 8,500.00 8,500.00 Aug. 20 salaries payable cash 480.00 480.00 Aug, 22 office supplies cash 300.00 300.00 Aug 31 telephone expense accounts payable 75.00 75.00 Aug 31 salaries expense salaries payable 420.00 420.00 Aug, 31 cash accounts receivable sales 12,500.00 7,500.00 20.000.00 Total 43,750.00 $43.750.00 > Accounts D Debit $10.000 E Credit Date 1-Sep dividend cash $10.000 5-Sep wages paysble cath $420 7-Sep merchandise inventory Toash $60 $60 $4.000 8-Sep cash accounts recevable $4.000 10-Sep utilities payable accounts payable cash 11-Sep baking supplies accounts payable $7.000 $7.000 13-Sep accounts payable cash $5.000 $5,000 15-Seplages expense Mages payable $456 $456 15-Sep rent expense cash $1.500 1.500.00 $68 15-Sep cash sales $68 15 Sep cost of merchandise sold merchandies inventory $48 $122 20-Sep merchandise Inventory cash $122 $456 20-Sep wages payable cash $456 $153 24-Sepcash sales 3153 $108 60 24-Sep cost of merchandise sold merchandise inventory 315125 30-Sep merchandise inventory cash $15125 30-Sep wages expense wagos payable 30-Sepeath accounts recievable baking supplies $6 000 520 DOO B 2018 Unadjusted trial balance Debit Credit 67,521.00 32,809.00 18,500.00 333.00 158.00 Adjusting entries Debit Credit 2.400.00 Adjusted trial balance Debit Credit 65,121.00 35,209.00 18,500.00 333.00 158.00 2.400.00 2,400.00 6,000.00 6,000.00 250.00 250.00 300.00 18,500.00 300.00 18,500.00 10,800.00 10,000.00 10,800.00 10,000.00 13,575.00 1,476.00 18,500.00 456.00 16,000.00 150.00 1,380.00 13,575.00 1,476.00 18,650.00 1,836.00 16,000.00 Account Cash Baking Supplies Merchandise Inventory (FIFO) Prepaid Rent Prepaid Insurance Baking Equipment Accumulated Depreciation Office Supplies Accounts Receivable Notes Payable Interest Payable Accounts Payable Wages Payable Common Stock Dividends Bakery Sales Merchandise Sales Baking Supplies Expense Rent Expense Interest Expense Insurance Expense Depreciation Expense Misc. Expense Office Supplies Expense Business License Expense Advertising Expense Wages Expense Telephone Expense COGS (FIFO) 10,000.00 10,000.00 55,221.00 55,221.00 4,500.00 4,500.00 250.00 250.00 300.00 375.00 200.00 456.00 250.00 250.00 300.00 375.00 200.00 1,836 00 150.00 158.00 1,500.00 144,224.00 1,380.00 150.00 158.00 142.444.00 Total: (FIFO) 143,944.00 4,180.00 4,180.00 148,124.00 Peyton Approved Closing Entries Qtr ending 9/30/2018 Debit Credit Date Accounts 30-Sep Bakery Sales Merchandise Sales Income Summary 30-Sep Income Summary (FIFO) Baking Supplies Expense Rent Expense Wages Expense Office Supplies Expense Business License Expense Misc. Expense Depreciation Expense Insurance Expense Advertising Expense Interest Expense Telephone Expense COGS FIFO 30-Sep Income Summary (FIFO) Retained Earnings FIFO 30-Sep Retained Earnings Dividends