journal closing balance and put into post closing tiral balance

Account Number 100 300 Account Name Posted Debit Credit Month-Day 3-1 Cash - Big Bank 55,000.00 55,000.00 Common Stock Issue additional Common Stock 3-1 210notes payable - little bank 225 interest payabel - little bank 100 cash-Big bank 60,000.00 450.00 60,450.00 8,550.00 510 100 rent expense cash- big bank 8,550.00 3-2 88,000.00 100 110 cash- big bank accounts receivable 88,000.00 3-10 62,500.00 105 400 cash- little bank sales revenue 62,500.00 3-10 22,750.00 500cost of goods sold 120 to inventory 22,750.00 3-15 35,000.00 520 wages expenses 100 cash- little bank 35,000.00 3-16 120 inventory 200 accounts payable 72,000.00 72,000.00 3-17 125,000.00 110 accounts receivable 400 sales revenue 125,000.00