Need assistance with the closing entries and post trial closing balance sheets (formats given) based on the following.

Unadjusted Trial Balance 31-May-16 Credit Balances Debit Balances 84,500 245,875 583,950 16,800 13,800 569,500 Cash Accounts Receivable Merchandise Invento Prepaid Insurance Store Supplies Store Equipment Accumulated Depreciation--Store Equipment Accounts Pavable Salaries Payable Customers Refunds Pavable Common Stock Retained Earnings Dividends Sales Cost of Merchandise Sold Sales Salaries Expense Advertising Expense Depreciation Expense Store Supplies Expense Miscellaneous Expense Office Salaries Expense Rent Insurance Expense Miscellaneous Administrative Expense 56,700 63,150 29,270 100,000 570,100 135,000 5,376,205 3,013,000 720,800 292,000 12,600 411,100 88,700 Expense 7,800 $6,195,425 $6,195,425