What accounts closed automatic, which account did not (and should be closed) Please let me know	Debit	Credit
100 Checking RCU	68,476.00
105 Petty Cash	200.00
120 Accounts Receivable (A/R)	2,315.81
108 Payments to deposit	0.00
130 Inventory Asset	477.50
135 Prepaid Rent	0.00
137 Prepaid Insurance	0.00
140 Equipment	12,512.83
142 Leasehold Improvements	2,571.22
145 Accumulated Depreciation		376.19
200 Accounts Payable		0.00
202 RCU Credit Card		467.99
203 Line of Credit		0.00
205 FICA Payable		1,629.92
207 FWT Payable		846.00
209 SWT Payable		1,376.63
210 FUTA Payable		126.00
212 SUTA Payable		0.00
220 Undistributed Tips		0.00
230 Sales Tax Payable		404.99
245 Gift Card Payable		800.00
260 Current portion of long term debt		16,657.82
250 Note Payable RCU		17,336.46
300 Rosie McGann, Drawing	45,400.00
310 Rosie McGann, Capital	43,506.19
Opening balance equity		575.00
Retained Earnings		134,862.55
TOTAL	$ 175,459.55	$ 175,459.55