I need help completing A, B and C please

Instructions (You may want to set up T accounts to determine ending balances.) (a) Prepare journal entries for the transactions listed above and adjusting entries. (b) Prepare an adjusted trial balance at December 31, 2010. Totals $646,995 (C) you need to prepare all necessary Closing Entries. Use the following information to complete A, B and C above. Aber Corporation's balance sheet at December 31, 2009, is presented below. ABER CORPORATION Balance Sheet December 31, 2009 Cash $30,500 Accounts payable $13,750 Inventory 25,750 Bond interest payable 3,000 Prepaid insurance 5,600 Bonds payable 50,000 Equipment 38,000 Common stock 20,000 $99,850 Retained earnings $13,100 $99,850 During 2010, the following transactions occurred. 1. Aber paid $3,000 interest on the bonds on January 1, 2010. 2. Aber purchased $241,100 of inventory on account. 3. Aber sold for $450,000 cash inventory which cost $250,000. Aber also collected $27,000 sales taxes. 4. Aber paid $230,000 on accounts payable. 5. Aber paid $3,000 interest on the bonds on July 1, 2010. 6. The prepaid insurance ($5,600) expired on July 31. 7. On August 1, Aber paid $10,200 for insurance coverage from August 1, 2010, through July 31, 2011. 8. Aber paid $17,000 sales taxes to the state. 9. Paid other operating expenses, $91,000. 10. Retired the bonds on December 31, 2010, by paying $48,000 plus $3,000 interest. 11. Issued $90,000 of 8% bonds on December 31, 2010, at 104. The bonds pay interest every June 30 and December 31. Adjustment data: 1. Recorded the insurance expired from item 7. 2. The equipment was acquired on December 31, 2009, and will be depreciated on a straight-line basis over 5 years with a $3,000 salvage value. 3. The income tax rate is 30%. (Hint: Prepare the income statement up to income before taxes and multiply by 30% to compute the amount.)