I need help closing my general ledger accounts with adjusted entries and closing balances.

Images provided of all general journal entries,etc.

General Ledger Accounts:

GENERAL JOURNAL Page 1 2018 Date 6 May Credit Debit 4,000 1,000 5,000 May 4,500 4,500 May 2,000 2,000 May 150 150 27,027 754 38 27,819 Account Titles and Explanation 1 Rent Expense: Selling Space Rent Expense: Office Space Cash (To record payment of rent to L&J Mgmnt Co) 2Accounts Receivable: Yellow Rock Comp +++ Sales ## (Record merch sold on credit to Yellow Rock) 2 Cost of Goods Sold *** Merchandise Inventory ### (Record the cost of sales) 3 Sales Returns and Allowances Accounts Receivable: Yelloy Rock Comp +++ (Credit memo issued for defective merch) 4 Merchandise Inventory Store Supplies Office Supplies Accounts Payable: Jerry's Curling Suppli . (To record purchases made on credit from Jerry's) 5 Cash Sales Discount Accounts Receivable: Yellow Rock Comp +++ (cash received from may 2 sale-returns) 8 Accounts Payable: Jerry's Curling Suppli *** Cash (To record check issued to Jerry's Curling Co) 9 Cash Store Supplies (Record sale of store supplies sold to neighbor) 10 Office Equipment Accounts Payable: Jerry's Curling Suppli 10 (To record office equipment bought from Jerry's) 11 Merchandise Inventory +++ Accounts Payable: Red Rock, Inc (Record merchandise bought from Red Rock on credit) 12 Accounts Payable: Jerry's Curling Suppli *** Office Equipment (To record credit memo received from Jerry's May 4.263 87 4,350 May 27,819 27,819 31 May 220 220 May 2,047 2,047 May 6,200 6,200 May GENERAL JOURNAL Page 3 Credit Debit 8,102 630 lies 280 9,012 3,080 21,315 21,315 12,230 12,230 2018 5 Date | Account Titles and Explanation P.R. 6 May 24 Merchandise Inventory 1019 Store Supplies 1125) Office Supplies 1124 Accounts Payable: Jerry's Curling Co 2001 (Record purchase from Jerry's Curling Co.) 11 May 25 Merchandise Inventory 1019 Accounts Payable: Burned Stone Curling 2001 Purchase from Burned Stone Curling on credit) 14 May 26 Accounts Receivable: Draw Weight 1006 | Sales 40131 To record sale to Draw weight on credit) May 26 Cost of Goods Sold 5002 Merchandise Inventory 1019 (To record cost of sales) 20 May 26 Utilities Expense 6090 Cash 1001 (To record payment to Pebble Power for electric bill) May 29 Skip Slider, Withdrawals 3002 Cash 1001 To record cash withdrawal for personal use) May 30 Cash 1001 Sales Discount 4014 Accounts Receivable: Sweep Services 1006 (Payment received from Sweep Services less 2% discount) 30 May 30 Sales Salaries 6021 Office Salaries 6020 Cash 1001 (Salaries paid to employees) 31 Cost of Goods Sold 5002 Merchandise Inventory 1019 (Cost of sales for cash sales May 16-31) 983 4,800 4,800 8,477 173 8,650 3,230 1,510 4,740 22,500 22,500 GENERAL JOURNAL Page 5 2018 Date Credit 31-May | P.R. Debit 4013 115,760 4014 40151 90011 260 150 115,350 31-May 82,543 58,350 795 Account Titles and Explanation Sales Sales discounts Sales returns & allowances Income Summary (Closing Sales) Income Summary Cost of goods sold Depr. Expense-Office Equip Depr. Expense-Store Equip Office Salaries expense Sales Salaries expense Insurance expense Rent Expense-Office Space Rent Expense-Selling Space Office Supplies expense Store Supplies expense Utilities Expense Closing income summary) Income Summary Skip Slider, Capital (Closing Capital account) Skip Slider, Capital Skip Slider, Withdrawals Closing Withdrawals account) 9001 5002 6012 6013 6020 6021 6037 6041 6042 580 3,020 6,460 1,125 6050 6051 1,000 4.000 2,702 3,528 983 6090 31-May 32,807 9001 3001 32,807 31-May 4,800 3001 3002 4,800 GENERAL JOURNAL Page 4 2018 Date 31-May P.R. Credit Debit 1,125 6037 1128 1,125 31-May 3,528 6051 1125 3,528 31-May 2,702 6050 1124 2,702 Account Titles and Explanation Insurance Expense Prepaid Insurance (AJE A) Store Supplies Expense Store Supplies (AJE B) Office Supplies Expense | Office Supplies (AJE C) Depr. Expense-Store Equip Acc. Depr.-Store Equip (AJE D) Depr. Expense-Office Equip Acc. Depr.-Office Equip (AJE E) Cost of goods sold Merchandise Inventory (AJE F) 31-May 6013 580 1166 580 31-May 795 6012 1164 795 31-May 1,540 5002 1019 1,540 4 2018 Date 6 May Debit Credit 3,230 1,510 4,740 0 May 31,280 31,280 3 May 13,200 13,200 6 May 3,990 3,990 May 1,890 1,890 Account Titles and Explanation P.R. 15 Sales Salries Expense 6021 Office Salaries Expense 6020 Cash 1001 (To Record salaries paid to employees) 15 Cash 1001 Sales 4013 (To record cash sales May 1 - May 15) 15 Cost of Goods Sold 5002 Merchandise Inventory 1019 (To record cost of sales for cash sales) 16 Accounts Receivable: House Curling Co. 1006 Sales 4013 (To record credit sales to House Curling Co.) 16 Cost of Goods Sold 5002 Merchandise Inventory 1019 (To record cost of sales to House Curling Co.) 17 Merchandise Inventory 1019 Accounts Payable: Olympics Gold 2001 (To record purchase from Olympics Gold on credit) 19 Accounts Payable: Red Rock Inc. 2001 Merchandise Inventory 1019 Cash 1001 (To record check issued to Red Rock Inc, less 2% discount 22 Accounts Receivable: Sweep Services 1006 Sales 4013 (Record sales to Sweep Services on credit) 22 Cost of Goods Sold 5002 Merchandise Inventory 1019 (Record cost of goods sold) 23 Accounts Payable: Olympics Gold 2001 Sales Discount 4014 Cash 1001 (To record check issued to Olympics Gold less 2% discount) 23,650 23,650 May 6,200 124 6,076 May 8,650 8,650 2 May 4,990 4,990 May 23,650 473 23,177 Merchandise Inventory Acct. #1019 Item REF Debit 27027 27,027.00 6,200.00 8 23.650.00 Date 30-Apr Balance 2-May 5-May 11-May 15-May 16-May 17-May 19-May 22-May 23-May 24-May 25-May 26-May 31-May 31-May GJ1 G11 GJ1 GJ2 GJ2 GJ2 GJ2 GJ2 GJ2 GJ3 GJ3 GJ3 GJ3 GJ3 Balance Credit Debit Credit 163,284 2,000.00 161,284 188,311 194,511 13.200.00 181,311 1,890.00 179,421 203,071 124.00 202,947 4,990.00 197,957 473.00 197,484 205,586 208,666 12,230.00 196,436 22,500.00 173,936 1,540.00 172,396 14 15 16 17 8.102.00 3,080.00 Office Supplies Acct. #1124 Item REF | Debit Credit 27 28 29 30 Date 30-Apr Balance 4-May| 24-May Balance Debit Credit 2.4301 2,468 2,748) GJ1 GJ3 38.00 280.00 Store Supplies Acct. #1125 Item REF Debit Credit Balance Debit Credit 3,158 37 38 Date 30-Apr Balance 4-May 9-May 24-May 754.00 3.912 39 GJ1 GJ1 GJ3 280.00 40 3,692 4,322 630.00 41 Prepaid Insurance Acct. #1128 Item REF Debit Credit Date 30-Apr Balance 31-May AJE A Balance Debit Credit 6,427 5,302.00 AJE5 1,125.00 Office Equipment Acct. #1163 Item REF Debit Credit Date 30-Apr Balance 10-May 12-May Balance Debit Credit 58,752 60,799 60,708 GJ11 2,047.00 14 GJ1 91.001 Accumulated Depreciation - Office Equipment Acct. #1164 Item REF Debit Credit / 20 21 Date 30-Apr Balance Balance Debit Credit 19,898 | Store Equipment Acct. #1165 Item REF Debit Credit Date 30-Apr Balance Balance Debit Credit 134,960 Accumulated Depreciation - Store Equipment Acct. #1166 Item REF Debit Credit Date 30-Apr Balance Balance Debit Credit 27,420 Accounts Payable Acct. #2001 Balance Debit Credit I tem REF Debit Credit 4 5 27,819.00 27,819 IGJ1 GJ1 27,819.00 GJ1 GJ1 2,047.00 6,200.00 Date 30-Apr Balance 4-May 8-May 10-May 11-May 12-May 17-May 19-May 22-Mayl 23-May 24-May| 10 97.000 11 23,650.00 2,047 8,247 8,150 31,800 25,600 28,680 5,030 14,042 GJ1 GJ2 GJ2 GJ2 GJ3 GJ3 12 6,200.00 13 3,080.00 23,650.00 9,012.00 Skip Slider, Capital Acct. #3001 Item REF Debit Credit Date 30-Apr Balance Balance Debit Credit 410,593 Skip Slider, Withdrawals Acct. #3002 Item Credit Date 29-May REF GJ3 Debit 4,800.00 Balance Debit Credit 4.800 31 Sales Acct. #4013 REF Debit Credit Item Beginning Balance 4 Date 5 1-May 6 2-May 7 15-May 8 16-May 9 22-May 10 26-May 11 31-May GJ1 GJ2 GJ2 GJ2 GJ3 GJ3 4,500.00 31,280.00 3,990.00 8,650.00 21,315.00 46,025.00 Balance Debit Credit 0.00 4,500.00 35,780.00 39,770.00 48,420.00 69,735.00 115,760.00 13 Sales Returns and Allowances Acct. #4015 16 17 18 Item REF Credit Date 3-May Debit 150.00 Balance Debit Credit | 150.00 GJ1 19 Sales Discounts Acct. #4014 Item Credit Date 25 5-May 26 30-May REF GJ1 GJ3 Debit 85.00 173.00 Balance Debit Credit 87.00 260.00 | Cost of Goods Sold Acct. #5002 Item Credit 5 Date 6 2-May 7 15-May 8 16-May 9 22-May 10 26-May 11 31-May REF Debit | 2,000.00 13,200.00 1.890.00 4,990.00 12,230.00 22,500.00 Balance Debit Credit 2,000.00 15,200.00 17,090.00 22,080.00 34,310.00 56,810.00 15 Depreciation Expense - Office Equipment Acct. #6012 Balance Debit Credit Date Item REF Debit Credit 22 Depreciation Expense - Store Equipment Acct. #6013 Date Item REF Debit Balance Debit Credit Credit / Office Salaries Expense Acct. #6020 Item Credit 32 Date 33 15- May 34 30- May REF 2 J3 G G Balance Debit Credit 1,510.00 3,020.00 Debit 1,510.00 1,510.00 Sales Salaries Expense Acct. #6021 Item Debit Credit 41 Date 1 42 15. May 43 30-May REF GJ2 G3 Balance Debit Credit 3.230.00 6.460.00 45 GL6