(Prepare closing joumal entries and Post closing trial balance) i want to be clear and everything is clear

The trial balances of Orton Company follow with the accounts arranged in alphabetic order. Analyze the data and prepare (a) the adjusting entries a nd (b) the closing entries made by Orton Company. Trial Balances Adjusted Accounts Payable $10,000 Accounts Receivable 3,200 Accumulated Depreciation--Equipment 17,000 Advertising Expense 16,300 Cash 60,000 Depreciation Expense 4,000 Equipment 75,000 Owner's Capital 82,200 Owner's Drawings 11,000 Prepaid Advertising 1,500 Prepaid Rent 11,000 Rent Expense 4,000 Service Revenue 105,000 Supplies 700 Supplies Expense 4,500 Unearned Service Revenue 15,000 Salaries and Wages Expense 45,000 Salaries and Wages Payable 7,000 Prepare closing journal entries and after closing trial balance