ive completed most of the problem, but i cant figure out how to do/calculate these last three closing entries. please help, and also explain where you got the numbers from so i can understand.

The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Accounts Credits Cash Debits $ 25,400 Accounts Receivable Prepaid Insurance Land 16,200 13,600 156,000 Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals $ 7,500 6,600 151,000 46,100 $211,200 $211,200 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $142,100, and on account, $56,200. 12 Collect on accounts receivable, $52,300. 2. February 3. April 25 Receive cash in advance from customers, $13,700. 4. May 6 Purchase supplies on account, $10,800. 5. July 15 Pay property taxes, $9,300. 6. September 10 Pay on accounts payable, $12,200. 7. October 31 Pay salaries, $131,600. 8. November 20 Issue shares of common stock in exchange for $35,000 cash. 9. December 30 Pay $3,600 cash dividends to stockholders. Insurance expired during the year is $7,800. Supplies remaining on hand at the end of the year equal $3,700. Provide services of $12,600 related to cash paid in advance by customers. General General Trial Balance Income Statement Balance Sheet Requirement Journal Ledger 5 of 5 Next > View transaction list Journal entry worksheet Debit Journal entry worksheet Debit