Proprietary
Accumulated depreciation-furniture
Accumulated depreciation-building
Accounts Payable
Unearned revenue
Salaries expense
Miscellaneous expense
corporation
dividend
Account Receivable
Property,Plants and Equipment
close the revenue accounts to the income summary account.
close the expense accounts to the income summary account.
Transfer the income summary balance to the capital account.
close the withdrawals account to the capital account.