please help with part C in the same format as the picture

Problem 4-03A a-d (Part Level Submission) (Video) The completed financial statement columns of the worksheet for Sheridan Company are shown as follows: Sheridan Company Worksheet For the Year Ended December 31, 2020 Income Balance Sheet Statement Account Account Titles Dr. Cr. Dr. Cr. No. 101 Cash 8,700 112 Accounts Receivable 11,000 130 Prepaid Insurance 2,600 157 Equipment 24,300 158 Accumulated Depreciation-Equip. 4,500 201 Accounts Payable 9,100 212 Salaries and Wages Payable 2.500 301 Owner's Capital 19,600 306 Owner's Drawings 11,100 400 Service Revenue 59,700 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3,000 722 Insurance Expense 1,800 726 Salaries and Wages Expense 29,700 732 Utilities Expense 1,400 Totals 37,700 59,700 57,700 35,700 Net Income 22,000 22,000 59,700 59,700 57,700 57,700 (at (b) Your answer is correct. Prepare the closing entries. L. Sheridan did not make any additional investments during the year. (Cre Date Account Titles and Explanation Debit Credit Dec 31 Service Revenue 597001 59700 Income Summary (To close revenue account) Dec. 31 Income Summary 37700 Maintenance and Repairs Expense 1800 Depreciation Expense 3000 Insurance Expense 1800 Salaries and Wages Expense 29700 1400 Utilities Expense (To close expense accounts) Dec 31 Income Summary 22000 22000 Owner's Capital (To close net income (loss)) Dec 31 owner's Capital 111001 11100 Owner's Drawings (To close drawings) Your awer is partially correct. Try again. Perit the closing entries and balance the accounts. (Pest entries in the order of journal entries presented in Owner's Capital No. 303 12/31 11100 11/1 Ball 8300 12/31 Bal. 1900 12/31 22000 30500 Owner's Drawings No. 106 11100 12/31 Bal. 11100 || 12/31 Encome Summary No. 350 59700 12/31 37200 || 12/31 12/31 22000 Service Revente 400 597001 12/31 59700 || 12/31 Bal Maintenance and Repairs Expense No. 622 1800 12/21 Bat 1800 || 12/31 Depreciation Expert No. 211 12/31 Bal. 3000 || 12/31 3000 Insurance Expense No. 722 18001 12/31 Bal. 1800 || 12/31 Salaries and Wages Export No. 226 12/31 Bal. 29700 29700 || 12/31 Utilities Epins No. 732 12/31 Bal 7 1400 Total 1400