I need help because I do not understand why it is incomplete

Required 1 Required 2 Analyze No Journalize the closing entries in the general journal. Date General Journal Dec 31, 20x1 Fees income Income summary Debit Credit 1 112,400 112,400 2 Dec 31, 20X1 31,720 3,800 800 Income summary Advertising expense Depreciation expense-Equipment Rent expense Salaries expense Utilities expense OOOOO 2,600 18,800 5,720 3 Dec 31, 20X1 80,680 Income summary Emilio Gonzalez, Capital 80.680 4 Dec 31, 20x1 6,200 Emilio Gonzalez, Capital Emilio Gonzalez, Drawing O 6.200 RE Required 2 > On December 31, after adjustments, Gonzalez Company's ledger contains the following account balances. 101 Cash 111 Accounts receivable 121 Supplies 131 Prepaid Rent 141 Equipment 142 Accumulated depreciation Equip. 202 Accounts payable 301 Esilio Gonzalez, Capital (12/1/2001) 302 Emilio Gonzalez, Drawing 401 Fees income 511 Advertising expense 514 Depreciation expense-Equip. 517 Rent expense 510 Salaries expense 523 Utilities expense $ 27,200 or 15,800 Dr 2,000 Dr. 38, 600 Dr. 44,000 Dr 1,000 Cr 6,500 Cr 45,620 CE 6,200 Dr 112,400 Cr 3,800 Or 800 Dr. 2, 600 or 18,800 Dr. 5,720 or Required: 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyze: What is the balance of the Salaries Expense account after closing entries are posted? Answer is not complete. Dec 31, 20x1 80.680 Advertising Expense Account No. 511 Account No. 514 Debit Credit Balance Credit Balance Date Dec 31, 20x1 Dec 31, 20X1 Depreciation Expense-Equipment Date Debit Dec 31, 20x1 Dec 31, 20X1 3,800 800 3,800 0 800 0 Account No. 517 Credit Balance Account No. 519 Credit Balance Rent Expense Date Debit Dec 31, 20x1 Dec 31, 20X1 2,600 Salaries Expense Date Debit Dec 31, 20X1 Dec 31, 20X1 18,800 2,600 0 18.800 0 Account No. 523 Credit Balance Utilities Expense Date Debit Dec 31 20x1 Dec 31, 20X1 5,720 5.720 0 Required 1 Analyze> Red Required 1 Required 2 Analyze Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances Emilio Gonzalez, Capital Account No. 301 Emilio Gonzalez, Drawing Date Debit Credit Balance Date Debit Dec 31 45.620 Dec 31, 20X1 20X1 Dec 31, 6.200 30.420 20x1 Dec 31, 20x1 Dec 31, 20X1 Account No. 3oz Credit Balance 6.200 6,200 0 Account No. 309 Credit Balance Fees income Debit Date Account No. 401 Credit Balance 112.400 Income Summary Date Debit Dec 31 20X1 Dec 31 31.720 20x1 Dec 31 20X1 80680 112,400 112,400 Dec 31, 20x1 30.680 Dec 31, 20X1 112,400 0 0 Advertising Expense Account No. 514 Account No. 511 Credit Balance 3 800 Dett Depreciation Expense Equipment Date Debit Credit Balance Dec 31, 2001 BOO Date Dec 31 20XL Dec 31 2oxi 0 3,000 Dec 31, 201 800 0 Required: 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginnin Analyze: What is the balance of the Salaries Expense account after closing entries are posted? Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Analyze What is the balance of the Salaries Expense account after closing entries are posted? Salaries expense $ 0