need help plz with accounting for these 3 questions. each 2 pics are part of the same question need help making a journal

On March 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Potomac Realty: - The supplies account balance on March 31 is $5,865, the supplies on hand on March 31 are $1,330. - The unearned rent account balance on March 31 is $4,100 representing the receipt of an advance payment on March 1 of four months' rent from tenants. - Wages accrued but not paid at March 31 are $2,030. - Fees accrued but unbilled at March 31 are $18,090. - Depreciation of office equipment is $4,500. Adjusting entries Instructions Chart of Accounts Chart of Accounts CHART OF ACCOUNTS Potomac Realty General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 42 Rent Revenue 13 Supplies 14 Prepaid Insurance EXPENSES 15 Land 51 Advertising Expense 16 Office Equipment 52 Insurance Expense 17 Accumulated Depreciation-Office Equipment 53 Rent Expense 54 Wages Expense LIABILITIES 55 Supplies Expense 21 Accounts Payable 56 Utilties Expense 22 Unearned Rent 57 Depreciation Expense 23 Wages Payable 59 Miscellaneous Expense 24 Taxes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Summit Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at May 31 , the end of the the following balances were taken from the ledger of Summit Services: Journalize the closing entries required to close the accounts. Refer to the Chart of Accounts for exact wording of account titles. Closing entries with net loss Instructions Chart of Accounts Chart of Accounts CHART OF ACCOUNTS Summit Services Co. General Ledger ASSETS REVENUE 11 Cash 41 Fees Eamed 12 Accounts Receivable 13 Prepaid Rent EXPENSES 14 Supplies 51 Wages Expense 52 Rent Expense LIABILITIES 53 Supplies Expense 21 Accounts Payable 54 Miscellaneous Expense 22 Wages Payable 23 Unearned Fees EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Automation Services Co. offers its services to companies desiring to use technology to improve their operations. After the accounts have been adjusted at December 31, the end of the the following balances were taken from the ledger of Automation Services: Journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles. Closing entries with net income Instructions Chart of Accounts Chart of Accounts CHART OF ACCOUNTS Automation Services Co. General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Rent 51 Wages Expense 15 Land 52 Rent Expense 53 Supplies Expense LIABILITIES 59 Miscellaneous Expense 21 Accounts Payable 22 Unearned Fees 23 Wages Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends