How do I close the books on Quickbooks when an LLC goes out of business? #1?

I closed my business last year and now I have to do the final closing statements for the LLC (3 partners) in order to do my taxes. Note that the LLC did not have any income or expenses for the whole 2007 fiscal year. I do not have enough accounting expertise to do this by myself, so I'm hoping to get some good expert help (thanks!).

1.) I've got 1 accts. payable account that is payable to 1 business partner's personal account and I've got 1 accts. payable account that is payable to 2 partner's business account (1 single, different business).

How do I zero out these accounts (and do I need to?)? Note that each partner has a capital account. Also note that these debts/payables are being forgiven by loaners. Please, what would these journal entries look like?

A final closing for a company (Limited Liability Corporation)
will involve liquidating all assets and settling all liabilities
including:
- liquidating all assets by
- selling and booking the revenue
- writing off, and booking the w/o expense
- paying outstanding liabilities
- by cheque (for vendor and government payables)

In particular, for your capital accounts with offset depreciation,
write off the balance left to a write-off expense account.

Be prepared to prove that the items were scrapped if you are audited, rather than simply given to one of the principals.

Then distribute whats left to the shareholders based on their percentage. That means:
- if you have cash left, pay out shareholder loans and/or retained earnings.
- if you have debts left, pony up what is required to settle, again based on share percentages.

When you're done, you should have zeros in every account, including retained earnings.