pictured below is the qustion im working on. i have everything correct until the last picture wjere i have to do the closing expense account to income summery and i cant figure that one or the enrtys after.

Adventure Elements provides outdoor activities including ropes courses, rock climbing, and zip-lining. The company offers a unique experience for team building activities, camps for youth, and anyone seeking outdoor adventure. The following is trial balance for the year ended March 31, 2020 No. 201 103 168 300 301 101 194 167 633 623 141 250 610 402 126 637 652 203 688 612 Account Accounts payable and accrued liabilities Accounts receivable Accumulated depreciation, equipment Becky Brenner, capital Becky Brenner, withdrawals Cash Copyright Equipment Insurance expense Interest expense Notes receivable, due January 1, 2023 Long-term notes payable Rent expense Revenues Supplies Supplies expense Telephone expense Unearned revenues Utilities expense Wages expense Totals Debit Credit $ 3,600 $ 5,600 8,250 49,650 37,500 9,789 6,600 31,400 2,140 400 12,800 28,200 8,150 72,455 725 1,940 2,230 12,000 2,570 52,400 $174,155 $174, 155 The following is additional information that has not been included in the trial balance. 3. On April 2. you received the telephone bill for the month of March for $725 5. On March 31, Adventure Element took a university student club zip lining. An invoice had been sent to the student club for $4,200 5. On March 31, Adventure Element took a university student club zip-lining. An invoice had been sent to the student club for $4,200 due April 30 c. On March 31, the company held a teen's camp for $2,080. All tickets had been prepaid two weeks in advance. 1. The equipment has an estimated useful life of 20 years. Use straight line method for depreciating Equipment. Required: 1. Prepare the missing adjusting entries for transactions a-d. View transaction list View journal entry worksheet Debit Credit No 1 Date Mar 31, 2020 General Journal Telephone expense Accounts payable and accrued liabilities 725 725 2 Mar 31, 2020 4,200 Accounts receivable Revenues 4,200 3 Mar 31, 2020 2,080 Uneamed revenues Revenues 2,080 Mar 31, 2020 1,570 Depreciation expense, equipment Accumulated depreciation equipment 1,570 Debit Credit $ 9,700 9,800 725 12,800 31,400 ook $ 9,820 int 6,600 ences March 31, 2020 Acct. No Account 101 Cash 103 Accounts receivable 126 Supplies 141 Notes receivable, due January 1, 2023 167 Equipment 168 Accumulated depreciation, equipment 194 Copyright 201 Accounts payable 203 Unearned revenues 250 Long-term notes payable 300 Becky Brenner, capital 301 Becky Brenner, withdrawals 402 Revenues 606 Depreciation expense, equipment 610 Rent expense 612 Wages expense 623 Interest expense 633 Insurance expense 637 Supplies expense 652 Telephone expense 688 Utilities expense Totals 4,325 9,920 28,200 49,650 37,500 78,735 1,570 8,150 52,400 400 2,140 1,940 2,955 2,570 180,650 $ $ 180,650 Assignment Surved Journal entry worksheet 2 3 4 Record the closing of expense accounts to income summary. Note: Enter debits before credits ces Debit Credit Date Mar 31, 2020 1,570 General Journal Income summary Depreciation expense, equipment Rent expense Insurance expense Interest expense Supplies expense Telephone expense Wages expense Utilities expense Record entry Clear entry View general journal 2 of 4 NE w 5 tv E Journal entry worksheet Record the closing of income summary to capital. Note: Enter debits before credits. General Journal Debit Credit Date Mar 31, 2020 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 3 4 4 Record the closing withdrawals to capital. Note: Enter debits before credits. 5 General Journal Date Mar 31, 2020 Debit Credit Record entry Clear entry View general journal