How do I add closing journal entries in the general journal to close the revenue, expense, and dividend accounts to the retained earnings account? How to make the debits equal credits? See attached images..

Debit Credit 1 Date Accounts Post Ref 2 1.) 1/1/2018 Prepaid Rent 12,000 3 Cash 12,000 4 5 2.) 1/4/2018 Cash 1,900 6 Service Revenue 1,900 7 8 3.) 1/9/2018 Advertising Expense 850 9 Cash 850 10 11 4.) 1/10/2018 Office Supplies 75 12 Cash 75 13 14 5.) 1/14/2018 Cash 2,725 15 Service Revenue 2,725 16 17 6.) 8: 7.) 1/20/2018 Telephone Expense 660 18 Cash 660 19 8.) 1/20/2018 Utilies Expense 2925 Accounts Payable 2925 To record utility bill received 9.) 1/27/2018 Accounts Receivable 3750 Service Revenue 3750 Accounting services are performed on account 10.) 1/27/2018 Advertising Expense 1500 Cash 1500 To record advertisements paid 1/31/2018 Prepaid Rent 1000 Rent Expense 1000 To record prepaid rent 1/31/2018 Depreciation Expense 1000 Accumulated Depreciation 1000 To record vehicle depreciation 1/31/2019 Depreciation Expense 100 Accumulated Depreciation 100 To record equipment depreciation