please help me out last time figure were not clear

DR CR Cash 28.000 Accounts receivable 30.000 Inventory 72.000 Equipment 329.000 Accumulated depreciation, equipment 150,000 Accounts payable 117,000 Bank loan payable 74.000 Unearned revenue 18,000 Common shares 10.000 Retained earnings Dividends declared 66,000 17,000 Sales revenue 491,500 3,500 Interest revenue Cost of goods sold Wages expense Rent expense 318,000 67.000 25,000 Depreciation expense 44,000 Prepare the necessary closing entries for Elsie's Electronics at September 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Sept. 30 (To close accounts with a credit balance) Sept. 30 (To close accounts with a debit balance) Sept. 30 U cloar