I'm confused? Someone please help. I'm not sure how to construct a trial balance and record entries in this way. The lecture was very confusing, and the homework even more so.

Work Book #10 Problem 3-6A Record closing entries and prepare a post-closing trial balance (LO3-6, 3-7) [The following information applies to the questions displayed below.] The year-end financial statements of Markers Services are provided below. MARKERS SERVICES Income Statement Service revenue $77,500 Expenses: Salaries $46,000 Utilities 8,200 Insurance 5,800 Supplies 2,100 62,100 Net income $15,400 MARKERS SERVICES Statement of Stockholders' Equity Common Retained Stock Earnings Beginning balance, Jan. 1 $60,000 $ 24,500 Issue stock 30,000 Net income 15,400 Dividends (6,000) Ending balance, Dec. 31 $90,000 $ 33,900 Total Stockholders' Equity $ 84,500 30,000 15,400 (6,000) $123,900 MARKERS SERVICES Balance Sheet Assets Liabilities Cash $ 4,700 Accounts payable Accounts receivable 7,200 Stockholders' Equity: Land 115,000 Common stock Retained earnings Total assets $ 126,900 Total liabilities and S/E $ $90,000 33,900 3,000 123,900 $126,900 Workbook #10 Input Sheet No Date General Journal Debit 1 $ $ 1 2 2 2 2 2 3 3 MARKERS SERVICES Post-Closing Trial Balance Accounts Debit $ $ Totals $ $ Credit Credit