please help me with my wrong answers!!!! and steps on how to calculate it.

Financial Statements and Closing Entries Outdoors, Inc. publishes magazines for skiers and hikers. The firm has the following adjusted trial balance at December 31. OUTDOORS, INC. Adjusted Trial Balance December 31 Debit Credit Cash $7,560 Accounts Receivable 26,040 Supplies 5,880 Prepaid Insurance 1,302 Office Equipment 92,400 Accum. Depr. - Equipment $18,200 Accounts Payable 16,940 Unearned Subscription Revenue 14,000 Salaries Payable 4,900 Common Stock 35,000 Retained Earnings 32,508 Subscription Revenue 263,620 Advertising Revenue 69.580 Salaries Expense 168,322 Printing and Mailing Expense 119,840 Rent Expense 12,320 Supplies Expense 8,540 Insurance Expense 2,604 Depreciation Expense 7,700 Income Tax Expense 2,240 Totals $454,748 $454,748 Required a. Prepare an income statement and a balance sheet as of December 31, b. Prepare closing entries in general journal form using the Income Summary account. Note: Do not use negative signs with your answers, unless otherwise noted (such as Accumulated Depreciation - Equipment). Income Statement Balance Sheet Journal Entries OUTDOORS, INC. Income Statement For Year Ended December 31 Revenue $ Subscription Revenue Advertising Revenue 263,620 69,580 Total Revenue 333,200 > 168,322 119,840 12,320 Expenses Salaries Expense Printing and Mailing Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense Income Tax Expense Total Expenses 8,540 2,604 ~ 7,700 2,240 0 321,566 11,634 Net Income $ OUTDOORS, INC. Balance Sheet December 31 Assets Cash $ $ Accounts Receivable 7,560 26,040 5,880 1,302 Liabilities Accounts Payable Unearned Subscription Revenue Salaries Payable Total Liabilities 16,940 14,000 4,900 35,840 Supplies Prepaid Insurance Office Equipment Less: Accum. Depr. - Equipment (enter as a negative) 92,400 (18,200) 0x Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity 151,382 * Total Liabilities and Stockholders' Equity $ 35,000 32,508 x 0 x Total Assets ta $ 0 x Income Statement Balance Sheet Journal Entries Debit Credit 0 263,620 69,580 0 0 333,200 321,566 0 0 0 General Journal Date Description Dec 31 Subscription Revenue $ Advertising Revenue Income Summary To close the revenue account. 31 Income Summary Salaries Expense Printing and Mailing Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense Income Tax Expense To close the expense accounts. 31 Income Summary Retained Earnings To close Income Summary. 0 0 168,322 119,840 12,320 8,540 2,604 7,700 2,240 0 0 0 321,566 x 0 0 321,566 x