Process year-end closing journal entries for the following company:

Jan - Dec 22 Ordinary Income/Expense Expense Depreciation Expense Dues and Subscriptions Engineering Services Insu rance Expense Property In s u rance Insurance Expense - Other Total Insu rance Expense Interest Expense Business Loan Interest Total Interest Expense Repairs and Maintenance Repairs and Maintenance - Other Total Repairs and Maintenance Total Expense Net Ordinary Income Other Income/Expense Other Income Rental Income Total Other Income Net Other Income Net Income 14,109m 2437S 4,804 oo 4,741 08 12,OS778 12,OS778 17,0S378 53,87437 -53,87437 28,000m 28, 00010 28, 00010 -26 874.37