I need help with filling out the general journal.

There are four steps in making closing entries for a merchandising business: STEP 1. Close the revenue accounts and the other accounts that appear on the income statement and that have credit balances (all temporary or nominal accounts with credit balances) into Income Summary. STEP 2. Close the expense accounts and the other accounts appearing on the income statement that have debit balances (all temporary or nominal accounts with debit balances) into Income Summary. STEP 3. Close the Income Summary account into the Capital account, transferring the net income or loss to the Capital account. STEP 4. Close the Drawing account into the Capital account. From the below T-Accounts for Mary Company, journalize the closing entries dated March 31. GENERAL JOURNAL Close the revenue accounts. 350 501 505 510 515 520 525 530 535 540 Close the expense accounts. Close the Income Summary account into the Capital account. There are four steps in making closing entries for a merchandising business: STEP 1. Close the revenue accounts and the other accounts that appear on the income statement and that have credit balances (all temporary or nominal accounts with credit balances) into Income Summary. STEP 2. Close the expense accounts and the other accounts appearing on the income statement that have debit balances (all temporary or nominal accounts with debit balances) into Income Summary. STEP 3. Close the Income Summary account into the Capital account, transferring the net income or loss to the Capital account. STEP 4. Close the Drawing account into the Capital account. From the below T-Accounts for Mary Company, journalize the closing entries dated March 31. GENERAL JOURNAL Close the revenue accounts. 350 501 505 510 515 520 525 530 535 540 Close the expense accounts. Close the Income Summary account into the Capital account