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I put a pic of the general ledger and trial balance.

The fiscal year-end unadjusted trial balance for Clark Company is found on the trial balance tab Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Clark Company uses a perpetual inventory system. Descriptions of items that require adjusting entries on January 31, 2019, follow. a. Store supplies still available at fiscal year-end amount to $1,900 b. Expired insurance, an administrative expense, for the fiscal year is $1,460. c. Depreciation expense on store equipment, a selling expense, is $6,200 for the fiscal year d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $9,870 of inventory is still available at fiscal year-end. Journal entry worksheet Record the entry to close income statement accounts with credit balances. Note: Enter debits before credits. Date Account Title Debit Credit January 31