I cannot find any examples about this question on my book or anywhere else
Please help.~

The following list includes selected permanent account and all of the temporary accounts from the December 31, 2008, unadjusted trial balance of Emiko Co. a business owned by
Kumi Emiko. Use these account balances along with the additional information to
Journalize (a) adjusting entries (b) closing entries. Emiko Co. uses a perpetual inventory system.

.. . Debit.. . Credit
Merchandise inventory.. . $30,000
Prepaid selling expenses.. . 5,600
Dvidends.. . 33,000
Sales.. . $529,000
Sales returns and allowances.. . 17,500
Sales discounts.. . 5,000
Cost of goods sold.. . 212,000
Sales salaries expense.. . 48,000
Utilities expenses.. . 15,000
Selling expenses.. . 36,000
Administrative expense.. . 105,000

Additional information
Accrued sales salaries amount to $1,700. Prepaid selling expenses of $3,000 have expired. A physical count of year-end merchandise inventory shows $28,450 of goods
Still available.

How to prepare adjusting and closing entries for a merchandise for this question above?
Please help!