please prepare the closing entry. thank you

a. PPSS owed $8,400 in wages to the office teceptionist and three assistants for working the last 70 days in December. The employees wil be poid in early nexd yoat. b. On October 1 of the current fiscal year, PpSS received $26,700 froen customers who prepaid poel cleaning semice for one year beginning on November 1 of the current year. c. The company recelved a $610 utility bil for December usility usisge it will be pald eary next yeat d. PPSS borrowed $80.000 from a local bank on August 1, signing a one-yeac, 12 percent note. The note and interest are due on August 1 of next year e. On December 3t, Ppss cleaned and wimecized a customer's pool for $890, but the seryice was not yot tecorded on December 31 beginning on that date. The amount was recorded as Prepsid Expenses when pald 9. On December 31 , PPSS had $4,500 of pool cleaning supples an hand after purchasing supplies costing $26.300 during the year from Pool Corporation, Incorporated. h. PPS5 estimated that deprecistion on its buldhes and equlpment was $9,200 for the veat. I. At December 31,$200 of interest on investments was eaned that wil be feceived in the next yeat. 1. The company/s income tax rate for the year was 22 persent Required information Penny's Pool Service \& Supply, Incorporated (PPSS) is completing the accounting process for the first yeat of operations ended on December 3t. Transactions during the yoar have been journalized and posted. The following trial balance reflects the unadfusted balances on December 3t Required: A. Prepare the closing entry. Note: Do not round intermediate calculations. Journal entry worksheet fecord the dosing entry. Noge inter sptis sedure ureda a. PPSS owed $8,400 in wages to the office teceptionist and three assistants for working the last 70 days in December. The employees wil be poid in early nexd yoat. b. On October 1 of the current fiscal year, PpSS received $26,700 froen customers who prepaid poel cleaning semice for one year beginning on November 1 of the current year. c. The company recelved a $610 utility bil for December usility usisge it will be pald eary next yeat d. PPSS borrowed $80.000 from a local bank on August 1, signing a one-yeac, 12 percent note. The note and interest are due on August 1 of next year e. On December 3t, Ppss cleaned and wimecized a customer's pool for $890, but the seryice was not yot tecorded on December 31 beginning on that date. The amount was recorded as Prepsid Expenses when pald 9. On December 31 , PPSS had $4,500 of pool cleaning supples an hand after purchasing supplies costing $26.300 during the year from Pool Corporation, Incorporated. h. PPS5 estimated that deprecistion on its buldhes and equlpment was $9,200 for the veat. I. At December 31,$200 of interest on investments was eaned that wil be feceived in the next yeat. 1. The company/s income tax rate for the year was 22 persent Required information Penny's Pool Service \& Supply, Incorporated (PPSS) is completing the accounting process for the first yeat of operations ended on December 3t. Transactions during the yoar have been journalized and posted. The following trial balance reflects the unadfusted balances on December 3t Required: A. Prepare the closing entry. Note: Do not round intermediate calculations. Journal entry worksheet fecord the dosing entry. Noge inter sptis sedure ureda