Having a hard time with understand accounting and all the steps and things to look for. I'm to make the necessary closing entries and prepare a post-closing trial balance.

Mason Company Adjusted Trial Balance December 31, 2018 1,600 940 90 550 6,400 Cash Accounts Receivable Supplies Prepaid Insurance Delivery Equipment Accumulated Depreciation - Delivery Equip. Accounts Payable Wages Payable Jill Mason, Capital Jill Mason, Drawing Delivery Fees Wages Expense Advertising Expense Rent Expense 600 1,220 350 8,000 1,400 6,200 1,850 460 800 Supplies Expense Telephone Expense Insurance Expense Repair Expense Oil and Gas Expense Depreciation Expense - Delivery Equipment Totals 545 165 650 230 90 600 16,370 16,370