Need help with this accounting problem!! Please!! ill dance and give you a kiss!! lol?

The adjusted account balances of the far away firtness center at dec 31, 2006 are as follows:

ACCOUNT ADJUSTED TRAIL BAL.
Cash Db 10,000
Accounts Receivable, Db 26,000
Supplies Db 5,000
Prepaid Insurance Db 7,000
Land Db 20,000
Building Db 210,000
Accm. Depr., Building Cr 95,000
Equipment Db 60,000
Accm. Depr., Equip. Cr 25,000
Patents Db 12,000
Accounts Payable Cr 5,000
Wages Payable Cr 4,000
Notes payable Cr 15,000
far-away, capital Cr 190,000
far-away, drawing Db 13,000
service revenue Cr 102,000
intrest revenue Cr 13,000
utilities expense Db 10,000
salaries expense Db 32,000
supplies expense Db 12,000
insurance expense Db 3,000
depreciation expense, building Db 20,000
depreciation exp., equipment Db 9,000
totals Db 449,000 Cr449,000

Prepare the end of the year General Journal closing entries for the Fitness Center. Far-Away made no additional owner investments during 2006.

Closing entries Db Cr
Dec 31st


I have this so far I am not sure which entries to use as the closing entries and how to categorize them!! can anyone help??
Dec 31

The "closing entry" (not adjusting entry) would be:

service revenue DB 102,000
intrest revenue Db 13,000
utilities expense Cr 10,000
salaries expense Cr 32,000
supplies expense Cr 12,000
insurance expense Cr 3,000
depreciation expense, building Cr 20,000
depreciation exp., equipment Cr 9,000

Retained Earnings (capital) Cr 29,000.00

I hope that this helps and that you are a good kisser.

If you don't learn this, you are going to struggle thoughout accounting.

Go back and read your book as it tells you what accounts to close out to prepare the year end statements.

Sorry.