Please help and explain this I am so lost

ACCT110 - Accounting Principle I Question 2: The following 10-column work sheet contains the adjusted trial balance, income statement, balance sheet and statement of owner's equity for Magic Company as of December 31, 2017. The company also prepared closing entries for the period. Review the worksheet and closing entries below. - NM TV Or DO C D I Unadjusted Trial Balance Adjustments Adjusted Balance Sheet and Income Statement of No. Account Title Dr. Trial Balance Cr. Statement Dr. Cr. Owner's Equity 5 101 Cash Dr. Cr. Dr. 6 106) Accounts receivable 13,000 Dr. Cr. Cr. 13,000 13,00 7 183 Land 8.000 (a)9.000 17,000 17.000 201 Accounts payable 85,000 251 Long-term notes payable 10.000 85,000 85,000 (b)2.000 12,000 12000 10 301 Magic, Capital 33.000 33.000 33,000 75.000 11 302 Magic, Withdrawals 75.000 75,000 12 401 Fees earned 20.000 20,000 20.000 70,000 (a)9.000 79.000 79,000 13 622 Salaries expense 54,000 (b)2,000 56,000 56.000 14 650 Office supplies expense 8.000 8,000 8.000 Totals 188 000 188.000 11.000 11.000 199.000 199.000 64,000 79.000 135.000 120.000 Net income 15.000 15.000 Totals 79.000 79.000 135.000 135.000 Keep in mind that there are 4 closing entries to be made. These can be found in the handout I provided in earlier Announcement email: Completing the Accounting Cycle that is pp 129 - 140 of the text The document describes the last half of the accounting cycle. After we deal with the adjustment entries discussed in week 3, we then pick up the accounting cycle with the Adjusted Trial Balance. From here, we can then present our financial statements and close our accounts to complete the cycle and make the "books" ready for the next period. Closing entries: 79.000 Dec. 31 Fees Earned . .. . .... ..... 79.000 Income Summary Close revenue account 15,000 Income Summary ..... . .. . . . . . . . . . . . . . ............... 15,000 Dec. 31 Magic, Capital ....... ... . .................... Close Income Summary. Required: 1. Determine the missing closing entries (just provide name of which closing entries 2. Using the financial statements in the worksheet above, Create the missing closing are missing). entries. In other words, you will be able to prepare the two missing closing entries (that you named above) from the information in the worksheet. Remember closing entries only impact TEMPORARY accounts. Question 3: Sea Shell company completed steps 1-6 during the accounting cycle. The company also prepared a worksheet (shown below). Review the worksheet and complete the following: enovo