I try to enter the journal entry but there is problem to understand the final entry as bellow

the rest of the script

As the bellow entry

and

and

finally the ratio table

Problem 3-8A Preparing closing entries, financial statements, and ratios C4 A2 A3 P3 P4 The adjusted trial balance for Tybalt Construction as of December 31, 2013, follows TYBALT CONSTRUCTION Adjusted Irial Balance December 31, 2013 Account Title Debit Credit 0 101 Cash 104 Short-term investments 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 251 Long-term notes payable 307 Common stock 318 Retained earnings 319 Dividends 401 Professional fees earned $ 5,000 23,000 8,100 7,000 40,000 $ 20,000 150,000 50,000 55,000 16,500 2,500 3,500 2,500 900 7,500 67,000 5.000 121,400 13,000 97,000 14,000 2,000 2,100 406 Rent earned Dividends earned 407 409 Interest earned 606 Depreciation expense-Building 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 11,000 6,000 32,000 5,100 10,000