I am closing a small bank account and putting the remaining $$ in the general cash account. What is the credit side of this entry?

What do you normally do when you deposit your cash into the bank?

Dr. Bank Account – Small Bank Account 100
Cr. Cash 100

Let’s say that is what you do, then what you need to do now is:

Dr. Cash 100
Cr. Bank Account – Small Bank Account 100

Dr. Bank Account – General One 100
Cr. Cash 100

So in net, you just need to:
Dr. Bank Account – General One 100
Cr. Bank Account – Small Bank Account 100

If you just call it all cash, then no JE is needed, and just make a note to the amendments of where all your cash is spread out over.