Am I doing the worksheet correctly I was informed that's it is not correct, the trial balance has all the original numbers

According to my Professor In standard worksheets, you do not move account amounts to the "opposite." The worksheet provides the information for the closing entries, but it separate from the closing entries. For example, if the revenues are 760,000 credit in the trial balance, it will be 760,000 credit in the columns for the statement of revenues expenditures and changes in fund balance.

Closing Worksheet
	Pre-closing trial Balance		Closing entries		Adjusted Balance Sheet
	Debit	Credit	Debit	Credit	Debit	Credit
Cash	30000				30000
Investments	410000				410000
Taxes recievable	220000				220000
Due from capital project funds	60000				60000
accounts payable		90000				90000
vouchers payable		180000				180000
contracts payable		90000				90000
due to debt service fund		40000				40000
unavialible revenue		40000				40000
Fund Balance-Unassigned		170000	530000 +470000 =1000000	760000 +300000 +50000 =1110000		280000
Revenues		760000	760000		0	0
Expenditures	530000			530000	0	0
Other Financing Sources - Bond Proceeds		300000	300000		0	0
Other Financing Uses-Transfer Out	470000			470000	0	0
Other Financing Sources- Transfer In		50000	50000		0	0
total balance	1720000	1720000	2110000	2110000	720000	720000