create closing entries

i don't have depreciation on expense anywhere so please go without it, this is due very soon and i don't know how to do it!

Ad Debit Unad usted Trial Balance Debit Credit 8,650 6,980 1,360 6,300 5,500 17.250 15,000 30,000 95,000 125,000 64,770 8,500 Account Cash Accounts receivable Office supplies Prepaid insurance Notes receivable 1 Investments in stocks and bonds 2 Pasture land held for future expansion 3 Land 4 Buildings 5 Equipment 16 Accumulated depreciation 17 Accounts payable 18 Salaries payable 19 Accrued payroll taxes 20 Accrued real estate taxes 21 Unearned revenue - customer downpayments 22 Notes payable - line of credit 23 Long-term loans payable 24 Common stock 25 Retained earnings 26 Dividends 27 Fees earned 28 Salaries expense 29 Payroll taxes 30 Employee benefits 31 Rent expense 32 Advertising expense 33 Insurance expense 34 Office supplies expense 35 Gas, Fuel & Oil 36 Repairs and maintenance expense 37 Real estate taxes 38 Utilities expense 39 Depreciation - equipment 40 Travel expense 41 Interest expense 42 Totals 43 Net income 4,860 525 16,780 5.000 35,000 50.000 67,680 20,000 502.000 332.500 29.750 31,225 6,800 3.200 3.685 1.125 4,400 2,825 2.765 5.200 600 755,115 755,115 45 Ending retained earnings Closing Entries DE Credit Debit Fees Earned Income Summary Close Revenue accounts Income Summary Salaries expense Payroll taxes Employee benefits Rent expense Advertising expense Insurance expense Office supplies expense Gas, Fuel & Oil Repairs and maintenance expense Real estate taxes Utilities expense Depreciation - equipment Travel expense Interest expense Close Expense accounts Income Summary Retained Earnings Close Income Summary Retained Earnings Dividends Close Dividends