What are the entries need to be done at the begining of the year after closing

Is this for a real company or homework?

For homework, you should just be reversing out the accrued entries. So that basically means things you were using receivables and payables for.

For real life stuff, that's difficult to answer for a couple of reasons. For one, there's a lot more complication to adjusting entries than what there would be for class. And second, because some of it can actually be personal preference and what the situation is. (In the end, though, it's still pretty much accruals that you're reversing.)