We provide you with the balance sheet of a Spanish company at the end of the year. The company carried out its accounting according to the PGC 2007. You have to analyse each of the items and specify which group of the Chart of Accounts they belong to and the specific coding that corresponds to it according to the Chart of Accounts of the General Accounting Plan to each entry.

Once all the accounts have been coded, create the closing entry for the company.

	ASSETS				LIABILITIES
Non-current assets				Net equity
Intangible fixed assets:				Equity capital:
Industrial Propriety		40.500	€	Capital Social		3.000.000	€
Cumulative depreciation II		-5.000	€	Legal reserve		348.180	€
Tangible fixed assets:				Profit and Loss		158.810	€
Constructions		3.900.000	€
ICT Equipment.		9.000	€	Non-current liability
Furniture		70.000	€	Long-term debts
Transport		35.000	€	Long-term debt to institutions.		710.000	€
Cumulative depreciation IM		-122.000	€
				Current liability
Current Asset				Short-term debts
Stock:				Short-term debts to institutions.		38.000	€
Goods		62.000	€	Suppliers		200.000	€
Impairment loses		-1.150	€	Creditors		3.560	€
Debtors:
Clients		236.200	€
Short-Term investments
Short-term investments (shares)		9.000	€
Liquidity:
Banks		225.000	€
TOTAL ASSETS		4.458.550	€	TOTAL LIABILITIES		4.458.550	€