please anyone help me in this question

Presented below are the balances from Elsie's Electronics Ltd's general ledger as at September 30, 2020: DR CR Cash 28,000 Accounts receivable 30,000 Inventory 72,000 Equipment 329,000 Accumulated depreciation, equipment 150,000 117,000 74,000 18,000 10,000 66,000 Accounts payable Bank loan payable Unearned revenue Common shares Retained earnings Dividends declared Sales revenue Interest revenue Cost of goods sold Wages expense 17.000 491,500 3,500 318,000 67,000 Rent expense 25,000 Question 13 of 13 Debit Credit Date Account Titles and Explanation Sept. 30 (To close accounts with a credit balance) Sept. 30 I (To close accounts with a debit balance) Sept. 30 (To close income summary account)