I would like some help on doing the closing entries for this trial balance.

15 ULUL LUNI UHO Cash Accounts Recelvable Allowance for Doubtful Accounts Merchandise Inventory Prepald Advertising Prepald Insurance Supplies Equipment Equipment: Accum. Depr. - Equipment Accounts Payable Employee Income Tax Payable FUTA Medicare Tax Payable Salarles Payable Sales Tax Payable Social Security Tax Payable SUTA Teresa Lojay, Capital Teresa Lojay, Drawing Sales Sales:Salas Returns and Allowances Freight In Income Summary Purchases Purchases Discounts Purchases Returns & Allowances Advertising Expense Depr. Expense - Equipment Insurance Expenge Janitorial Services Expense Payroll Taxes Expense Rent Expanse Salarles Expense Supplies Expense Telephone Expanse Unoollectible Accounts Expense Utilities Expense TAL Oct 31, 16 Debit Credit 47,584.40 12,948.50 518.10 81,260.00 3,200.00 7,000.00 3,240.00 83,000.00 8,225.00 6,970.00 1,020.00 830.00 324.00 0.00 3,507.50 1,404.00 1,852.00 203,252.00 7,200.00 70.750,00 600.00 375.00 7,736.00 18,640.00 462.40 430.00 3.045.00 1,175.00 1,400.00 475.00 1,566.00 4,200.00 10,800.00 1,910.00 780.00 98.10 1,112.00 299,348.00 209,345.00