I need the closing entries filled out based on the adjusted trial balance provided please.

PDF worksheet.pdf X + V - a x 6 a worksheet.pdf E 0 0 i oft lo file:///C:/Users/Meredith/Desktop/worksheet.pdf + - Fit to page OD Page view | A' Read aloud L Add notes o e l so Adjusting entries Debit Credit 137,400.00 2017 Unadjusted trial balance Debit Credit 64,713.72 165,250.00 25,750.00 7,500.00 2,400.00 17,000.00 3,285.72 10.000.00 2,000.00 2,300.00 1,600.00 30,401.00 10,000.00 Adjusted trial balance Debit Credit 64,713.72 27,850.00 25,750.00 7,500.00 400.00 17,000.00 5,928.58 10,000.00 4,000.00 2,300.00 2,000.00 2,642.86 2,000.00 1,350.00 250.00 30,401.00 1,468.75 27,325.00 22,800.00 Account Cash Baking Supplies Merchandise Inventory (FIFO) Prepaid Rent Prepaid Insurance Baking Equipment Accumulated Depreciation Leasehold Improvements Accumulated Amortization Trademark Office Supplies Accounts Receivable Notes Payable Interest Payable Accounts Payable Wages Payable Loans Payable Common Stock Dividends Bakery Sales Merchandise Sales Baking Cost of Goods Sold Rent Expense Interest Expense Insurance Expense Depreciation Expense Amortization Expense Misc. Expense Office Supplies Expense Business License Expense Advertising Expense Wages Expense Telephone Expense Merchandise COGS (FIFO) 10,000.00 1,468.75 27,325.00 22,800.00 21,000.00 30,000.00 21,000.00 30,000.00 20,000.00 20,000.00 335,675.00 35,200.00 335,675.00 35,200.00 137,400.00 90,000.00 1,468.75 2,000.00 2,642.86 2,000.00 2,780.00 137,400.00 90,000.00 1,468.75 2,000.00 2,642.86 2,000.00 2.780.00 1,350.00 375.00 5,200.00 22,800.00 3,456.00 15,760.00 1.350.00 375.00 5,200.00 22,800.00 3,456.00 15,760.00 ITotal 464,485.72 464,485.72 169,661.61 169,661.61 493,397.33 493 397.33 a worksheet.pdf PO worksheet.pdf Po closing entries.pdf closing entries.pdf x + - x file:///C:/Users/Meredith/Desktop/closing%20entries.pdf 1 of 2 lo - + ~ Fit to page D Page view | ARead aloud L Add notes E l so Peyton Approved Closing Entries For Year Ending 12/31/2017 Debit Date Accounts 31-Dec Bakery Sales Merchandise Sales Income Summary Income Summary Baking Cost of Goods Sold Rent Expense Interest Expense Insurance Expense Depreciation Expense Amortization Expense Misc. Expense Office Supplies Expense Business License Expense Advertising Expense Wages Expense Telephone Expense Merchandise Cost of Goods Sold (FIFO) 31-Dec Income Summary 1 Retained Earnings 31-Dec Retained Earnings Dividends