Please help, what are the answers to number 3A(the problem in the picture). Thank you very much!

Problems: Set A 195 BRAY COMPANY For the Year Ended December 31, 2017 Income Statement Balance Sheet Account Titles Dr Cr. 10 Cash 112 Accounts Receivable 130 Prepaid Insurance 157 Equipment 8,800 10,800 2,800 24,000 4,200 9,000 2,400 19,500 201 Accounts Payable 212 Salaries and Wages Payable 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue 622 71 Depreciation Expense 722 Insurance Expense 726 Salaries and Wages Expense 732 Utilities Expense 11,000 60,000 Maintenance and Repairs Expense 1,700 2,800 1,800 30,000 1,400 7,700 60,000 57.400 35,100 22,300 60,000 60,000 57,400 57,400 Net Income 22,300 (a) Prepare an income statement, an owner's equity statement, and a classified balance sheet. (a)Ending capital $30,800 (b) Prepare the closing entries. L. Bray did not make any additional investments during Total current assets the year $22,400 (c) Post the closing entries and underline and balance the accounts. (Use T-accounts.) Income Summary is account No. 350. (d) Prepare a post-closing trial balance. d) Post-closing trial balance