Please Make General Journal W/adjusting and closing entries

Start with the following transactional data for the first month of operations for Crystal Clear Cleaning. Crystal Clear Cleaning Chart of Accounts November 1,2020 Crystal Clear Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Crystal Clear uses the perpetual inventory system. Round any discounts to whole dollars. During December, 2020, Crystal Clear completed the following transactions: Dec. 2 Purchased 475 units of inventory for $2,850 on account from Sparkle, Co. on terms, 3/10, n/20. 5 Purchased 600 units of inventory from Borax on account with terms 2/10,n/30. The total invoice was for $4,500, which included a $150 freight charge. 7 Returned 75 units of inventory to Sparkle from the December 2 purchase (cost \$450). 9 Paid Borax. 11 Sold 285 units of goods to Happy Maids for $3,990 on account with terms 3/10,n/30. Crystal Clear's cost of the goods sold was $1,710. 12 Paid Sparkle. 15 Received 22 units with a retail price of $308 of goods back from customer Happy Maids. The goods cost Crystal Clear $132 21 Received payment from Happy Maids, settling the amount due in full. 28 Sold 265 units of goods to Bridget, Inc. for cash of $3,975 (cost $1,691 ). 29 Paid cash for utilities $415. 30 Paid cash for Sales Commission Expense of $550. December Adjustments: a. Cleaning supplies on hand at the end of December were $30. b. One month's combined depreciation on all depreciable assets was estimated to be $270. c. One month's interest expense is $240. d. Calculate the adjustment for Prepaid Rent. e. Calculate the adjustment for Prepaid Insurance. f. Calculate the adjustment for Unearned Revenue. g. Physical count of inventory on December 31 showed 428 units of goods on hand, $3,148 h. Accrued salaries expense of $725 Lneck rigures: December Unadjusted Trial Balance: 162,095 December Net Income: 2,107