please accurately record the closing entries (ive posted this a couple times because it has been answered wrong)

thank you!

On January 1, 2024, the general ledger of Freedom Fireworks includes the following account balances: During January 2024, the following transactions occur; January 1 Borrow \$114, eee from Captive Credit Corporation. The instal1ment note bears interest at 5x annually and matures in 5 years. Payments of $2,151 are required at the end of each month for 60 months. January 4 Receive $32,400 from customers on accounts receivable. January 18 Pay cash on accouncs payable, $25,600. January 15 Pay cash for salarkes, $30,300. January 30 . Firework sales for the month total $201,400. The cost of the units sold is $119,500. January 31 Pay the first monthly installment of $2,151 related to the $114,000 borrowed on January 1. Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits