Can you please complete the closing entries?

For Month Ended May 31, 20x \begin{tabular}{|r|r|r|r|r|r|r|r|r|r|r||} \hline & 1,283 & & & & 1,283 & & 1,283 & & & \\ \hline & 399,514 & 399,514 & 2.665 & 2,665 & 400,410 & 400,410 & 125,033 & 167,172 & 275,377 & 233,238 \\ \hline & & & & & & 42,139 & & & 42,139 \\ \hline & & & & & & & 167,172 & 167,172 & 275,377 & 275,377 \\ \hline \end{tabular}