I can't figure out how to do the post closing entry & balance sheet. Can someone help? (closing entry last one)

1 Post-Closing Trial Balance Summary 2 As of January 31, 2019 Credit Debit 145,200.00 165,000.00 58,200.00 4,000.00 8,000.00 40,000.00 27,500.00 5 Description 6 Cash 7 Accounts Receivable 8 Inventory 9 Office Supplies 10 Van 11 Furniture & Fixtures 12 Computer Equipment 13 Accum. Dep. - F & F 14 Accum. Dep. - Comp. Eqp 15 Accum. Dep. - Van 16 Accounts Payable 17 Salaries Payable 18 Interest Payable 19 Notes Payable 20 Common Stock 21 Retained Earnings 22 Total 3,500.00 2,350.00 100.00 14,000.00 4,500.00 75.00 15,000.00 187,000.00 53,175.00 279,700.00 447,900.00 1 Adjusted Trial Balance Summary 2 As of January 31, 2019 Credit Debit 145,200.00 165,000.00 58,200.00 4,000.00 8,000.00 40,000.00 27,500.00 5 Description 6 Cash 7 Accounts Receivable 8 Inventory 9 Office Supplies 10 Van 11 Furniture & Fixtures 12 Computer Equipment 13 Accum. Dep. - F & F 14 Accum. Dep. - Comp. Eqp 15 Accum. Dep. - Van 16 Accounts Payable 17 Salaries Payable 18 Interest Payable 19 Notes Payable 20 Deferred Revenue 21 Common Stock 22 Retained Earnings 23 Dividend 24 Service Revenue 25 Sales Revenue 26 COGS 27 Depreciation Expense 28 Interest Expense 29 Salary and Wage Expense 30 Maintenance Expense 31 Supplies Expense 32 Total 3,500.00 2,350.00 100.00 14,000.00 4,500.00 75.00 15,000.00 0.00 187,000.00 168,200.00 10,500.00 7,500.00 205,000.00 102,500.00 2,450.00 75.00 28,300.00 3,500.00 12,000.00 607,225.00 607,225.00 Dr Cr Date 31-Jan Service Revenue Sales Revenue 7500 205000 Retained Earning 212500 31-Jan Retained Earning 148825 Cost of Good Sold Salaries Expense Supplies Expense Depreciation Exp. Interest Expense Maintenance Exp. 102500 28300 12000 2450 75 3500 11 12 13 31-Jan Retained Earning 10500 Dividend 10500 14 75