i want answer #2 i got answer yestrday but its wrong

The adjusted trial balance of Miracle Company contained the following information: Debit Credit Sales $1,420,000 Interest Revenue 100,000 Sales Returns and Allowances $40,000 Sales Discounts 14,000 Cost of Goods Sold 872,000 Freight-out 4,000 Advertising Expense 30,000 Interest Expense 36,000 Store Salaries Expense 110,000 Utilities Expense 56,000 Depreciation Expense 14,000 Dividends 50,000 Instructions 2) Prepare the closing entries for Miracle Company at December 31, 2019