I attached one financila record picture, for based on finencial record i need to make company closing entries ,t account and ending capital balance.

i don't understand how to solve this qustion.

online.vitalsource.com to Prepare Closing... Exercises: Unit 4 | Financial Acco... Untitled Vital Source Books -6 Michael's Esports Tutoring reported the following partial list of accounts its June 30, 2020, financial records: Michael Lucas, $1 18,400 Interest Expense.... $ Capital... 8,800 Service 256,400 Accounts Receivable.. ....... 56,000 Revenue .......... Unearned 5,400 Salaries Payable........ 3,400 Revenues ........... Salaries 70,000 Amortization Expense...............". 40,800 Expense......... Accumulated 140,000 Rent Expense ........ . . ... 23,600 Amortization......... 90,000 Supplies 11,800 Michael Lucas, Withdrawals......... Expense.......... 5,800 Supplies...........". 5,600 Interest Revenue......... DI DO F 11 F8 F9 F10 F6 FZ & 7 8 9 O 6 U O P