I have done part A and have included all the information I just need help on part b (the blank section)

This is Where I need help

The following selected information is for Oriole Company for the year ended January 31, 2024: Sales Less : Sales Returns and Allowances $ Sales Discounts Net Sales Cost of Goods Sold Merchandise Inventory, Beginning Net Sales Cost of Goods Sold Merchandise Inventory, Beginning Purchases $\begin{tabular}{|r|r|} \hline & 213,000 \\ \hline \end{tabular} Purchase Discounts $ 12,900 Purchase Returns and Allowances \begin{tabular}{|r|r|} \hline 16,300i \\ \hline \end{tabular} Net Purchases Add : Freight In Cost of Goods Purchased Gross Profit Operating Expenses Insurance Expense Salaries Expense Rent Expense Delivery Expense Total Operating Expenses Loss from Operations Other Expenses Interest Expense Profit / (Loss) for the Year Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entr) is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) ITrlnca inroma ctatamant arenunte inith rradit (To close income statement accounts with credit balances and record ending inventory.) (To close income statement accounts with debit balances and beginning inventory.) Jan. 31 (To close Income Summary.) Jan. 31 (To close Drawings account.) (To close income statement accounts with debit balances and beginning inventory.) Attempts: 0 of 3 used