I need assistance in completing the Balance Sheet and Closing Entries to the following Adjusted Trial Balance:

DESCRIPTION	DEBIT	CREDIT
CASH	$ 319,620
DEPOSIT ELECTRIC COMPANY	$ 500
DEPOSIT WATER SEWER GARBAGE	$ 200
DEPOSIT TELEPHONE	$ 250
OFFICE SUPPLIES	$ 500
PREPAID INSURANCE	$ 3,600
PREPAID LEASE	$ 11,000
MACHINERY & EQUIPMENT	$ 100,000
FURNITURE & FIXTURES	$ 20,000
ACCUMULATED DEPRECIATION - FURNITURE & FIXTURES		$ 167
ACCUMULATED DEPRECIATION - MACHINERY & EQUIPMENT		$ 1,190
ACCOUNTS PAYABLE		$ 1,200
UNEARNED REVENUE		$ 50,000
NOTES PAYABLE - FURNITURE & FIXTURES		$ 20,000
NOTES PAYABLE - MACHINERY & EQUIPMENT		$ 90,000
CAPITAL STOCK		$ 300,000
WAGES PAYABLE		$ 450.00
ACCOUNTING & LEGAL EXPENSE	$ 2,500
INDEPENDENT CONTRACTOR	$ 900
UTILITIES EXPENSE	$ 430
SUPPLIES EXPENSE	$ 700
DEPRECIATION - FURNITURE & FIXTURES	$ 167
DEPRECIATION - MACHINERY & EQUIPMENT	$ 1,190
LEASE EXPENSE	$ 1,000
INDEPENDENT CONTRACTOR	$ 450
	$ 463,007	$ 463,007