I've tried everything that makes sense to me but can't quite figure it out. Thanks for the help!

Selected accounts for Kingbird, Inc. a private company following ASPE, as at December 31, 2020, are as follows: Inventory FV-NI Investments Retained Earnings Dividends Sales Revenue $60,100 24,100 45,100 18,000 394,000 4,930 Sales Returns and Allowances Cost of Goods Sold Administrative Expenses Income Tax Expense Investment Income $2,060 226,000 30,800 29,250 3,100 Sales Discounts Account Titles and Explanation Debit Credit Sales Revenue $394,000 (To close revenue accounts) Cost of Goods Sold $226,000 Income Tax Expense 29,250 Sales Discounts $4.930 Sales Returns and Allowances $2.060 Administrative Expenses $30,800 (To close expense accounts) (To close income summary) $18,000 (To close dividends)