need help on the capital

Problem 6.3A (Static) Journalizing and posting closing entries. LO 6-1 On December 31, after adjustments, Ponthieu Company's ledger contains the following account balances: 101 Cash 111 Accounts receivable 121 Supplies 131 Prepaid rent 141 Equipment 142 locumulated depreciation-Equip. 202 secounts payable 301 Louis ponthieu, Capital (12/1/20X1) 302 Louis ponthieu, Drawing 401 Yees Income 511 Advertising expense 514 Depreciation expense-qip. 517 Rent expense 519 Salaries expense 523 Utilities expense $ 47,200 Dr. 17,800 Dr. 4,000 Dr. 40,600 Dr. 64,000 Dr. 2,000 Cr. 8,500 Cr. 85,620 Cr. 8,200 DE 163,600 CE 5,800 Dr. 1.000 Dr. 4,600 DE 38,800 Dr. 7,720 Dr. Required: 1. Journalize the closing entries in the general journal, 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyzer What is the balance of the Salaries Expense account after closing entries are posted? Answer is not complete. nmniata The Louis Ponthelu, Drawing Date Debit Louis Ponthieu, Capital Date Debit Dec 31, 20X1 Dec 31, 20X1 8.200 Dec 31, 20X1 Account No. 301 Credit Balance 65,620 57.420 105,680 163,100 Account No. 302 Credit Balance 8,200 8,200 0 Dec 31, 20X1 Dec 31, 20X1 Income Summary Dato Debit Dec 31, 20X1 Dec 31, 20X1 105.680 Dec 31, 20X1 57,920 Account No. 399 Credit Balance 163,600 163,600 57,920 0 Fees Income Date Debit Dec 31, 20X1 Dec 31, 20X1 163,000 Account No. 401 Credit Balance 163,600 0 Advertising Expense Date Debit Doc3.2031 Account No. 511 Credit Balance 5,800 Depreciation Expense Equipment Date Debit Dec 31, 20X1 Account No. 514 Credit Balance 1.000