instructions are in the first photo below:

= Wrap Text General Century Gothic 10 A A BIU.E.A. Paste E 3 Merge & Center - $ % : Clipboard F Font Alignment Number C15 x for Requirement #8: Prepare the closing entries at July 31 in the General Journal below. Hint: Use the balances for each account which appear on the Adjusted Trial Balance for your closing entries. D. 1111 1119 1145 Balance Debit Credit 37700 250 4,400 7,800 160 7,350 95 40,000 1.100 8.900 3,600 300 212 Account Account Number Title Cash 117 Repair supplies Prepaid insurance Repair equipment Accumulated depreciation Accounts payable 213 Income tax payable Common stock Dividends Service revenue Store rent expense 512 Telephone expense 517 Electricity expense 513 Insurance expense 514 Repair supplies expense 515 Dep Expense-Repair equipment 516 Income tax Expense 311 313 411 511 500 400 200 160 General Journal Account Number from Chart of Accounts tab Date Account Title from Chart of Accounts tab Debit Credit 7. Financial Statements 889- Closing