What's the closing entries?

How to deal with this question b????

Tikka Veterinary Surgeon Trial Balance as at 30 June 2013 . Cash at Bank {Accounts Receivable Prepaid insurance LBuilding . Accumulated DepreclatlonBuilding Equipment . Accumulated DepreciationEquipment Rent revenue . ____________________________________________________________________ Salaries Expense $128.100 i $128.100 i (i) Rates owing at 30 June, $530; (ll) Depreclatlon on the equipment is $810. Depreclatlon on the building ls $2,320; (iii) An advance fee payment of $100 for surgery to be performed in July 2013 was included in Fees Earned; (iv) Interest of $70 is accrued on the mortgage; (v) Prepaid insurance of $310 has expired; and (vi) Salaries earned but not paid amount to $590. Required: (a) Prepare the general journal entries to record the above adjusting entries as at 30 June 2013 (narrations are not required); (b) Prepare the closing entries for 30 June 2013. (Total = 7 + 4 =11 marks)