$\backslash$table$[[,$Debit,Credit$],[$Cash at bank,$$8,660,],[$Accounts receivable,$$27,220,],[$Supplies$,$$$11,070,],[$Prepaid insurance,$$6,000,],[$GST receivable,$$6,470,],[$Equipment$,$$$230,790,],[$Accumulated depreciation $-$ Equipment,,$$84,420],[$Building$\_,$$$400,990,],[$Accumulated depreciation $-$ building,,$$54,780],[$Accounts payable,,$$58,650],[$Interest payable,,$$7,100],[$Wages and salaries payable,,$$3,620],[$Unearned Fees Revenue,,$$10,980],[$GST payable,,$$15,020],[$Long Term Bank loan,,$$233,700],[$Peter Chan, Capital,,$$262,430],[$Peter Chan, Drawings,$$90,000,],[$Fees revenue,,$$248,320],[$Depreciation expense $-$ Equipment,$$20,100,],[$Depreciation expense $-$ building,$$9,630,],[$Wage and salaries expense,$$89,400,],[$Insurance expense,$$17,040,],[$Interest expense,$$14,510,],[$Electricity expense,$$17,010,],[$Factory rates expense,$$8,830,],[$Supplies expense,$$21,300,],[,$$$979,890,$$$979,890]]$

Analysis reveals the following additional data about these accounts:

$$979,890$

$1.$ Unearned fees revenue earned during the year, $$5540.$

$2.$ Prepaid insurance was paid on $1$ April $2023$ to cover $12$ months.

$3.$ The long$-$term bank loan was borrowed on $1$ May $2023$ @$12\%$ p$.$a

$4.$ The stocktake at the end of the year revealed that Supplies on hand are $$8,300.$

$5.$ Fees revenue earned but still needs to be received is $$7860$ as on $30$ June $2023.$

$6.$ Depreciation for the year: bowling equipment, $$18,400$; and building, $$9,650$

$7.$ Accrued wages and salaries expense $$2,420$

Question: Record the adjusting entries and closing entries in the general journal