How do you close this account in the journal? I'm stuck on closing the accounts.

This is the trial balance.

This is the work I have so far.

HOME HEALTH PLUS Trial Balance December 31, 2017 Account Title Debit Credit Cash 156,800 Accounts receivable 11,300 Supplies 3,600 Equipment 109,000 Accumulated depreciation Equipment 65,400 Interest payable 2,000 Salaries payable 1,400 5,200 Unearned member fees Long-term notes payable 80,000 M. Duerr, Capital 122,000 27,000 M. Duerr, Withdrawals Member fees earned 58,000 Salaries expense 17,000 4,800 Interest expense Income summary 4,500 Total 334,000 S 334,000 The unadjusted trial balance for Home Health Plus as December 31, 2017 is provided on the trial balance tab Information for adjustments is as follows: a. As of December 31, 2017, employees had earned $1,400 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,750 of salaries will be paid. b. The cost of supplies still available at December 31, 2017, is $1,800 c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2017, is $2,000. The next interest payment, at an amount of $2,400, is due on January 15, 2018 d. Analysis of the unearned member fees account shows $2,600 remaining unearned at December 31, 2017 e. In addition to the member fees included in the revenue account balance, the company has earned another $11,300 in unrecorded fees that will be collected on January 31, 2018. The company is also expected to collect $12,000 on that same day for new fees earned in January 2018 f. Depreciation expense for the year is $21,800 Income General Trial Balance statement Balance Post Closing Sheet Requirement Genera Journal St Owners Prepare the required adjusting entries and closing entries for Home Health Plus View transaction list View journal entry worksheet Credit Account Title Debit No Date Dec 31 Salaries expense 1,400 Salaries payable 1,400 2 Dec 31 Supplies expense 5,400 Supplies 5,400 Dec 31 Interest expense 2,000 2,000 Interest payable 4 Dec 31 Unearned member fees 14,800 14,800 Member fees earned 2 Dec 31 Accounts receivable 11,300 Member fees earned 11,300 Dec 3 Depreciation expense Equipment 21,800 Accumulated depreciation Equipment 21,800 7 Dec 31 Member fees earned 11,300 Member fees earned 14,800 Income summary 26,100 8 Dec 31 Income summary 30,600 Depreciation expense Equipment 21,800 Salaries expense 1,400 Interest expense 2,000 Supplies expense 5,400