I need help with closing entries and Post closing trial balance

Misc. expense 250.00 Baking equipment 6,000 Advertising expense 200.00 11-Jul 13-Jul 13-Jul 250.00 250.00 6,000.00 6,000.00 200.00 200.00 Balance Balance Balance 1-Jul 15-Aug 11-Sep Baking supplies 6,500 5,000 14-Jul 22-Aug Office supplies 300 300 7-Jul 15-Aug Rent expense 1,500 1,500 1,500 7,000 15-Sep 18,500.00 18,500.00 600.00 600.00 4,500.00 4,500.00 Balance Balance Balance Prepaid rent Prepaid insurance 2,400 7-Jul 1,500 31-Jul Bakery Sales 5,000 31-Jul 7,500 31-Aug 6,000 30-Sep 18,500.00 18,500.00 Balance 1,500.00 1,500.00 2,400.00 2,400.00 Balance Balance Accounts payable 6,500.00 75 31-Jul 1-Jul 30-Jul 31-Jul 15-Aug 5-Aug Wages expense 120 480 420 456 480 Wages payable 120 120 120 480 480 420 10-Aug 75 31-Aug 15-Aug 5,000 15-Aug 20-Aug 15-Sep 30-Sep 20-Aug 8,500 31-Aug 75 31-Aug 5-Sep 420 10-Sep 75 456.00 15-Sep 7,000.00 11-Sep 20-Sep 456 13-Sep 5,000 480.00 30-Sep 13,650 1,476 18,650 5,000 Balance 1,956 1,956 1,956 480 Balance Balance depreciation expense Dividends 10,000 1-Sep Telephone expense 75 30-Jul 31-Aug 75 acc dep 10,000 10,000 Balance 150 Interest expense Balance 150 baking supplies expense Interest payable 15-Sep 24-Sep COGS FIFO 48.00 109.60 misc supplies expense 157.60 157.60 Balance Merchandise Sales 68.00 153.00 15-Sep 24-Sep 7-Sep 15-Sep 20-Sep Merch. Inv. FIFO 60.00 48.00 122.00 109.60 151.25 333.25 157.60 175.65 24-Sep 221 221 Balance 30-Sep Balance Peyton Approved Adjusting Journal Entries 2018 Credit Date Accounts 30-Sep Depreciation Expense Accumulated depreciation Debit 250 250.00 150.00 30-Sep Interest Expense Interest Expense Payable 150.00 400.00 30-Sep Insurance Expense Prepaid Insurance 400.00 17,400.00 30-Sep Baking Supplies Expense Baking Supplies 17,400.00 550.00 30-Sep Misc. Supplies Misc. Supplies Expense 550.00 18,750.00 18,750.00 Closing Entries Qtr ending 9/30/2018 Debit Credit Date Accounts 30-Sep Bakery Sales Merchandise Sales Income Summary 30-Sep Income Summary (FIFO) Baking Supplies Expense Rent Expense Wages Expense Office Supplies Expense Business License Expense Misc. Expense Depreciation Expense surance Expense Advertising Expense Interest Expense Telephone Expense COGS FIFO 30-Sep Income Summary (FIFO) Retained Earnings FIFO 30-Sep Retained Earnings Dividends Peyton Approved Post Closing Trial Balance Qtr. Ending 9/30/2018 Unadjusted Trial Balance Debit Credit Account Cash Baking Supplies Merchandise Inventory (FIFO) Prepaid Rent Prepaid Insurance Baking Equipment Accumulated Depreciation Office Supplies Accounts Receivable Accounts Payable Wages Payable Interest Payable Notes Payable Common Stock Retained Earnings FIFO Totals