I am confused with this step of this problem and would like some help.Thanks in advance!

Requirement 5. T-accounts have been opened using the balances from the adjusted trial balance. Post the closing ontries to the T-accounts Use "Clos" and the cocresponding number as shown in the journal entry as posting references - "Clos (1)" "Clos (2), efc. The adjusted balance of each account has been entered for you. Post any closing entres to the accounts and then caiculate the post-closing balance ("Bal ") of each account (including those that were not closed). For any accounts with a zero balance attertiosing, enter a "O" on the normal side of the account. For income. Summary, calculate and enter the balance ("Bal") before posting the entry to close out the account Post the entry fo close income Summary account on the same line as you entered the balance prior to closing (the second ine) and then show the post closing balance ("Bal") on the iast (third) line of lile account Accounts Payable Service Revenue \begin{tabular}{|l||c|c|} \hline & & 19,600Bal \\ \hline & & \\ \hline \end{tabular} Interest Payable Insurance Expense Unearned Revenue Supplies Expense Land Notes Payable Interest Expense \begin{tabular}{|l|l|l|l|l|l|} \hline & \multicolumn{1}{|c|}{36,000 Bal } & Bal & B,700 & \\ \hline & & & & \end{tabular} \begin{tabular}{l} Building \\ \hline Bal. \\ \hline \end{tabular} Retained Earnings Reference Reference June 30 Retained Earnings Clos. (3) income Summary To close income Summary. Print Done Data table Edmond Real Estate Appraisal Adjusted Trial Balance June 30,2018 Print Done Data table \begin{tabular}{lcc} Service Revenue & & 47,500 \\ Insurance Expense & 4,800 \\ Salaries Expense & 30,500 \\ Supplies Expense & 600 \\ Interest Expense & 8,700 \\ Utilities Expense & 2,300 \\ Depreciation Expense-Building & 7,700 & \\ Total & 185,000 & 185,000 \\ \hline \end{tabular} Print Done