TB Problem Qu$.3-420($Algo$)$ Preparing closing entries

The following is an adjusted trial balance at December $31.$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$8,800,],[$Accounts receivable,$18,300,],[$Supplies$,3,800,],[$Building$,180,000,],[$Accumulated depreciation$-$Building,,$$36,800$