Answer:
Sales Revenue 326,560 debit
     Income Summary           326,560 credit
-- to close revenues account--
Income Summary        310,360 debit
 Income Tax Expense                10,530 credit
Office Expenses                          6,330 credit
Rent Expense                           164,500 credit
Salaries and Wages Expense 129,000 credit
--to close expenses account--
Income Summary          16,200 debit
             Retained Earnings       16,200 credit
-- to close retained earnings--
Explanation:
To close the accounting period, we will use income summary account.
We will use it against revenues, expenses and dividends. Then his balance will be closed against retained earnings.
Income Summary balance: 326,560 - 310,360 = 16,200