what would be my closing Journal entries for this pre-closing TB

City of Smithville Street Improvement Fund Pre-Closing Trial Balance For year 2017

Cash $1,345,000 Accrued Sales Taxes Receivable $450,000 Vouchers Payable 2,067,500 Encumbrances OutstandingElm Street Project 2,100,000 Other Financing SourcesProceeds of Bonds 2,070,000 Construction ExpendituresElm Street Project 3,242,500 EncumbrancesElm Street Project 2,100,000