Hi, please can you help me understand this question! I'm really struggling, thank you

General Journal (Closing Entries) General Ledger (this ledger includes all adjusting entries) \begin{tabular}{l|r|r|r|l|r|r|r} \multicolumn{4}{c}{ Office Supplies } & & \multicolumn{3}{c}{ Unearned Revenue } \\ \cline { 1 - 4 } \cline { 7 - 9 } Unadj Bal. & 1,200 & 500 & & & 800 & 2,100 & Unadj Bal. \\ \cline { 1 - 9 } & & & & & & & \\ \hline Bal. & 700 & & & & 1,300 & Bal. \end{tabular} \begin{tabular}{l|r|r|rlr|r|r} \multicolumn{3}{c}{ Prepaid Insurance } & & \multicolumn{3}{c}{ Common Stock } \\ \cline { 1 - 4 } \cline { 5 - 8 } Unadj Bal. & 4,050 & 50 & & & 49,550 & Unadj Bal. \\ \cline { 1 - 8 } & & & & & & \\ \hline Bal. & 4,000 & & & & 49,550 & Bal. \end{tabular} \begin{tabular}{l|c|ll|l|l|l} \multicolumn{3}{c|}{ Land } & & \multicolumn{3}{c}{ Dividends } \\ \cline { 1 - 2 } \cline { 6 - 7 } Unadj Bal. & 18,000 & & & Unadj Bal. 3,000 & & Clo4 \\ \hline & & & & & & \\ \hline Bal. & 18,000 & & Bal. & & & \end{tabular}