I had trouble with this accounting problem, below is a picture of it

13. Use the T-account ledger below. (a) Prepare January 31 closing entries on page 56 in a journal and post them to the ledger. (b) Calculate the final balance on January 31 in the A. Holmes, Capital account. A. Holmes, Capital 300 Sales 400 General Expense 502 Jan. 31 60 000 Jan. 31 45 000 Jan. 31 3 000 A. Holmes, Drawings 301 Advertising Expense 500 Rent Expense 503 Jan. 31 3 000 Jan. 31 2 000 Jan. 31 5 000 Income Summary 302 Auto Expense 501 Salaries Expense 504 Jan. 31 1 000 Jan. 31 24 000