I need help with recording the closing entries for expenses and the closing entry for the income summary.

On January 1, 2018, the general ledger of Freedom Fireworks includes the following account balances: Debit Credit Accounts Cash Accounts Receivable Inventory $102,500 36,600 153,300 80,300 133,000 an Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Bonds Payable Discount on Bonds Payable Common Stock Retained Earnings $3,100 18,900 32,000 133,000 31,300 213,000 145,000 537,000 Totals $. 537,000 During January 2018, the following transactions occur: January 1 Borrow $113,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 January 1 Called the bonds at the contractual call price of $113,000. The 6% bonds pay interest semiannually each June 30 and years. Payments of $2,110 are required at the end of each month for 60 months December 31. anuary 4 Receive $32,300 from customers on accounts receivable. January 10 Pay cash on accounts payable, $24,000 January 15 Pay cash for salaries, $30, 200 January 30 Firework sales for the month total $201,200. Sales include $66, 300 for cash and $134,900 on account. The cost of the units sold is $119,000 January 31 Pay the first monthly installment of $2,110 related to the $113,000 borrowed on January 1. Round your interest calculation to the nearest dollar