I need the closing entries for the following worksheet

Account Titles Adjustments Or Cr. Cr. Income Statement Dr. Cr. Adjusted Trial Balance Dr. 14445500 31,970.00 54 66000 2,632 00 504 00 1.106.00 5./20.00 47200 744.00 553.00 Unadjusted Trial Balance Dr. Cr. 144 455 00 31,970.00 54 660 00 3,104.00 1.248.00 1659.00 6.72000 650.00 15,580.00 226800 195 12.00 132 534 00 700000 156 42200 175.00 350 00 99 910 00 Statement of Owner's Equity D Cr. 144 455.00 31.970 00 54 660.00 263200 504 00 1.10600 5.720.00 690.00 16.500.00 2035.00 2002.00 1225100 7000.00 32900 32900 16.580.00 56700 283500 80200 1326300 Accounts receivable Merchandise inventory Store Supplies Office supplies Prepaid insurance Office equipment Accumulated depreciation Office Equipment Store Equipment Accumulated depreciation Store Equipment Accounts payable Spark Capital Spark Wahdrawin Sales revenue Sales returns and lowances Salas discounts cast of Goods Sold Depreciation expense Officer Depreciation expense Store Equipment Store supplies expense Once supplies expense surance expense Rent expense Selling space Rent Office space Salaries expenses Sales Salaries expense. Onice Les capenselectric 000.00 156.42200 329.00 5700 472.00 744.00 6700 175.00 350.00 99.910 00 73.00 167.00 17200 744.00 3700 2 742.00 10 4000 3300,00 120000 156.422.00 175 00 350.00 32.010.00 129700 5700 47200 T00 $700 F43.00 200 10.640.00 600.00 128.00 2236000 74200 10 640 00 6,300.00 1.283.00 380764 00380264.00 2600100309 660 00 Sub Totals Pet Income 385660 DO 2503000ME00100 300 TO REMENA