solve it and provide it clearly

QUESTION 2: The following account balances appeared in the Adjusted Trial Balance prepared for PinPon Company for the year ended December 31: Debit (RM) Credit (RM) 67,000 Fee revenue 30,000 8,000 3,500 Salaries expense Utilities expense Advertising expense Rent revenue Supplies expense Withdrawal 11,000 950 Cash 3,500 45,200 87,000 75,150 6,500 Land Capital Accounts Receivable Accounts Payable Salaries Payable Notes Payable 13,000 6,500 12,000 REQUIRED: Identify which accounts that need to be closed and prepare the closing entries