Financial accounting

Need a closing entries

Yondel Company Adjusted Trial balance December 31, 2018 Account Credit Debit $8,000 Cash Prepaid Rent Land Accounts Payable Salaries Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense 18,000 415,000 $10,000 14,000 250,000 64,000 10,000 350,000 190,000 21,000 26,000 Totals $688,000 $688,000