How do I solve for the Journal Entries-Closing (Forth Picture)

Journal Entries Transactio n No. Account Name A Dr. Inventory Cr. Acounts Payable B Dr. Cash \begin{tabular}{|l|l|r} $63,000 & & (January 3) \\ & $63,000 & (January 3) \\ \hline \end{tabular} C Dr. Accounts payable D Dr. Prepaid Insurance \begin{tabular}{|l|l|l|} \hline$20,000 & & (February \\ \hline$12,325,000 & 20,000 & (February \\ \hline & $12,325,000 & (March 1) 1) \\ \hline \end{tabular} F Dr. Cost of Goods Sold (May 31) Cr. Inventory (May 31) (May 31) Dr. Cash (May 31) Dr. Accounts Receivable (May 31) Cr. Sales Revenue (May 31) G Dr. Inventory H Dr. Patent $90,000 (July 1) Cr. Cash (July 1) (July 28) J Dr. Land Cr. Cash K Dr. Note Recevable (November 1) Cr. Cash L Dr. Accounts Receivable (November 15) Cr. Sales (November 15) (November 15) Dr. Cost of Goods Sold (November 15) Cr. Inventory (November 15) M Dr. Machinery (December 1) Cr. Cash (December 1) (December 10) (December 10) \begin{tabular}{|c|l|} \hline Dr. & Cash \\ \hline Dr. & Accumulated Depreciation \\ \hline Dr. & Loss on sale \\ \hline \end{tabular} (December 18) (December 18) (December 18) Cr. Equipment (December 18) P Dr. Income Tax Cr. Cash Adjusting Entries AJE 1 Dr. Unearned Rent Revenue Cr. Rent Revenue Dr. Insurance Expense $16,667 Cr. Prepaid Insurance $16,667 AJE 3 Dr. Interest Receivable $3,000 Cr. Interest Revenue Dr. Bad Debt Expense Cr. Allowance for Doubtful Debt $238,880 AJE 5 Dr. Depreciation Expense $2,556,000 Cr. Accumulated Depreciation $2,556,000 AJE 6 Dr. Amortization Expense Cr. Accumulated Amortization \begin{tabular}{ll|ll} $ & 3,000 & & \\ & $ & 3,000 \end{tabular} Difference Check figures: Total debits should equal total credits. Journal Entries Dr. Dr. Dr. Cr. Cr. Cr. Cr. Cr. Remember: your debit or credit to retained earnings in this journal entry Cr. should equal your net income on the income statement. Cr. Cr. Cr. To close the income statement accounts Dr. Cr. To close the Dividends account Difference Check figures: Total debits should equal total credits