Not sure what to do with Allowance for Doubtful Accounts and Unearned Rent.

December 31 balances for selected accounts of the Chaney Company are presented below. Accounts Receivable Sales Interest Revenue Dividends Allowance for Doubtful Accounts Salaries Expense Depreciation Expense Unearned Rent 500 2500 750 300 100 500 400 200 Required: Prepare whatever closing entries are appropriate for the accounts above