Problem $4-4$A Closing entries LO$2,3$

The adjusted trial balance for Lloyd Construction as of December $31,2023,$ follows:

$\backslash$table$[[$No$.,$Account,Debit,Credit$],[101,$Cash,$15,800,],[104,\backslash$table$[[$Cash$],[$Short$-$term investments$]],\backslash$table$[[20,800],[7,400]],],[126,\backslash$table$[[$Short$-$term investments$],[$Supplies$]],\backslash$table$[[7,400],[41,000]],],[149,\backslash$table$[[$Supplies$],[$Notes receivable$]],\backslash$table$[[41,000],[76,000]],],[167,\backslash$table$[[$Notes receivable$],[$Equipment$]],76,000,$$$37,000$