Cash	112,500
Rent Receivable	4080
Accounts Receivable	63,000
Allowance for Doubtful Accounts		12,600
Prepaid Insurance	4700
Land	347,000
Buildings	582,000
Accumulated Depreciation - Buildings		57,400
Equipment	315000
Accumulated Depreciation - Equipment		142650
Unearned Revenue	9550
Salaries and Wages Payable		3730
Common Shares		867670
Retained Earnings		151000
Sales Revenue		422050
Rent Revenue		48960
Bad Debt Expense	3750
Utilities Expense	74600
Repairs and Maintenance Expense	53000
Insurance Expense	5300
Salaries and Wages Expense	93030
Depreciation Expense	38550
	1706060	1706060

Prepare closing entries.

First Three is for (To Close Accounts)
Second 7 Rows is for (To Close Expense Accounts)
Last two is to close income summary accounts

Thanks