I can seem to figure out the closing journal entries on question #2 "Prepare all February 29 closing entries for WWC"

Feb. 2 Insurance Expense Feb. 5 inventory Feb. 6 Inventory Feb. 10a Accounts Receivable Feb. 10b Feb. 15a Uneamed Revenue Feb. 15b Cost of Goods Sold Feb. 150s Feb. 15d Sales Returns and Allowance Accounts Receivable Feb. 16 Wages Expense Feb. 17 Accounts Payable 18850 10,530 4950V 1,450vy 1.800V 18850 4,950V 11,760v