Maine Department Store: Create adjusting and closing entries

Maine Department Store is located near the Village Shopping Mall. At the end of the company's fiscal year on December 31, 2012, the following accounts appeared in two of its trial balances.

see attached for better formatting

Unadjusted Adjusted Unadjusted Adjusted
Accounts Payable $79,300 $79,300 Interest Payable $8,000
Accounts Receivable 50,300 50,300 Interest Revenue $4,000 4,000
Accumulated Depr. - Building 42,100 52,500 Merchandise Inventory 75,000 75,000
Accumulated Depr. - Equipment 29,600 42,900 Mortgage Payable 80,000 80,000
Building 190,000 190,000 Office Salaries Expense 32,000 32,000
Cash 23,800 23,800 Prepaid Insurance 9,600 2,400
B. Maine, Capital 176,600 176,600 Property Tax Expense 4,800
Cost of Goods Sold 412,700 412,700 Property Taxes Payable 4,800
Depr. Expense - Building 10,400 Sales Salaries Expense 76,000 76,000
Depr. Expense- Equipment 13,300 Sales 628,000 628,000
B. Maine, Drawing 28,000 28,000 Sales Commissions Expense 10,200 14,500
Equipment 110,000 110,000 Sales Commissions Payable 4,300
Insurance Expense 7,200 Sales Returns and Allowances 8,000 8,000
Interest Expense 3,000 11,000 Utilities Expense 11,000 12,000
Utilities Expense Payable 1,000
Date Description/Account Debit Credit
Dec. 31

(To adjust depreciation on building.)
Dec. 31

(To adjust depreciation on equipment.)
Dec. 31
?
(To adjust insurance expense.)
Dec. 31

(To adjust interest expense.)
Dec. 31
?
(To adjust property tax expense.)
Dec. 31
?
(To adjust sales commissions expense.)
Dec. 31
?
(To adjust utilities expense.)
Date Description/Account Debit Credit
Dec. 31

(To close revenue account.)
Dec. 31

?
(To close expense accounts.)
Dec. 31
?
(To close net income to capital.)
Dec. 31
?
(To close drawings to capital.)