I always try to  finish the "Accounting Work" before trying to figure out how to get things on to the tax return.

A lot of times I end up with an old fashioned columnar pad, to work out problems, and have a final trial balance before I even start entry for a return.

I this case look at the balance sheet. You can't have a final return if you have any assets or liabilities left, so you need to figure out what the correct journal entries are to get rid of anything remaining. (You have to have a reason for the accounting entries you make - don't just plug stuff to make it go away.) Might need to dig out an old accounting theory text book.