Need to know how to close out the temp accounts

Preclosing Trial Balance 2016-General Fund Debit Credits Cash Taxes Receivable - delinquent Estimated uncollectible Delinquent taxes Interest and penalties Receivables on Taxes Estimated uncollectible Interest and Taxes Due from other funds Inventory of Supplies Estimated Revenues Revenues Vouchers Payable Due to federal government Due to state government Due to other funds 125,800 701,813 Asset $ Asset 123,513 Contra- asset 13,191 Asset $ 3,091 Contra asset 25,000 20,000 Asset net against due to other funds-general fund on financial statement as per GAS8 Asset Budgetary Account 4,015,000 Temporary Account 405,800 Liability 126,520 Liability $39,740 Liability 30,0D0 Liability-net against due from other funds-general fund on financial statement as per GASB 4,210,000 Budgetary Account Estimated other financing uses Expenditures-2015 Expenditures 2016 Other financing Uses-interfund Transfer out Encumbrances 2016 Encumbrances Outstanding- 2016 Budgetary Fund balance Fund Balance Committed Fund Balance unassigned 91,500 Budgetary Account 127,000 4,130,760 91,500 70,240 Temporary Account-this tells me that they had an encumbrance brought forward from 2015 and they received the goods in 2016 Temporary Account Temporary Account Encumbrance encumbrance reserve against fund balance budgetary Account S70,240 300,500 $50,000 fund balance 441,400 fund balance Total $ 9,606,804 9,606,804 PAGE 1