All the P&L accounts close, as well as drawing/dividend or whatever you're calling it. And balance sheet accounts do carry forward. Do remember that the P&L accounts are closed out to equity (either capital or retained earnings). Have they been closed out?
"How" you carry them forward is actually semantics. For instance, if you're doing things manually, you can draw a line and then just bring down the balance, date it Jan 1, and call it "Balance Forward." Or start a new page for that account and do the same thing. If you're using software, it would happen automatically when you tell it to close the year out. (If it doesn't, it's really bad software.)
There's no entries or anything like that, if that's what you're thinking.
Does that answer the question? If not, clarify more.
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