DR	CR
Cash	1,342,416
A/R	3,000
Prepaid Insurance	22,000
F&B Inventory	8,500
Building	488,550
Equipment	162,850
Land	39,084
Accumulated Depreciation - Building		1,357
Accumulated Depreciation - Equipment		1,357
A/P		172,850
Advance Deposit		500
Accrued Interest		2,190
Accrued Wages		400
Note Payable		262,850
Capital		1,628,500
Drawing	500
Room Revenue		1,2000
F&B revenue		3,000
Advertising expense	1,500
utilities expense	2,000
Repairs Expense	1,800
Wage expense	4,400
Interest expense	2,190
Insurance expense	2,000
Cost of goods sold	1,500
depreciation expense - building	1,357
depreciation expense - equipment	1,357
Total	2,085,005	2,085,005

Could you help me to create Closing entry, Income Statement and Balance sheet based on the trial balance above?

Thank you :)