I want the closing entry, thank you

debits credits Cash $ 16,000 accounts receivable 49.000 Inventory( jan . 2010) 62,000 Un expired insurance 1,800 Land 17,000 Buildings 60,000 Accumulate depreciation : buildings $ 2,400 Equipment 16,000 Accumulate depreciation : equipment $ 4,800 Accounts payable 47,900 Mary Lane, capital 99,500 Mary Lane, drawing 18,000 Sales 322,000 Sales returns & allowances 4,100 Sales discounts 1,100 Purchases 190,000 Purchases returns& allowances 2,000 Purchase discount 4,000 Transportation(freight) -in 4,800 Salaries and wages expense 4,000 Property taxes expense 38,800 $ 482,600 $ 482,600