What would the closing entries be for these adjustment entries?

AJE #		Account Name	DR	CR
1		wages expense	45,700
		wages payable		45,700
		payroll taxes	2,910
		payroll taxes payable		2,910
2		unearned consulting revenue	163,774
		service revenue		163,774
3		sales revenue	136,200
		accounts receivable		136,200
		inventory	74,910
		product cost of goods sold		74,910
4		bad debt expense	54,827
		allowance for doubtful accounts		54,827
5		insurance expense	3,570
		advertising expense	14,075
		prepaid insurance		17,645

Question: what are the correct closing entries for the above adjustment entries?

Other relevant information that might help clear up some confusion:

for number 2 the original questions reads as follows: The Unearned Consulting Revenue account has a balance before adjustment of $261,220 as of December 31, 2018. On May 1, 2018 a client paid CMC $148,400 cash in advance for a 14-month consulting services contract. CMC will earn revenue evenly over this 14-month period. This was the only prepayment received from clients during the entire 2018 fiscal year and recorded with a credit to Unearned Revenue. Of the remaining balance in Unearned Revenue (i.e. Beg. Balance at Jan 1 2018), 70% of the work was completed by year end.

number 5 reads: CMC prepays for some insurance and advertising. The Prepaid Expense account has a balance of $26,774 at year end but before adjustment. This balance includes $9,180 for an 18-month casualty insurance policy purchased on June 1, 2018. Of the remaining prepaid balance, 80% of the advertising has now been used. (Round to the nearest whole dollar.)