how to do closing entries ?

Credit Debit 2,025 2,285 3 4 | Account Cash Account Receivable Supplies Prepaid Insurance Inventory Prepaid Rent Equipment Accumalated Depreciation Account Payable 11 Wages Payable 660 2,000 283.5 700 4,000 2,300 240 12 205 7,585 Utilities Payable 13 S. Field, Capital 14 Wages Expense Rent Expense Utilities Expense Insurance Expense 15 1,040 1,200 205 500 16 17 18 19 Total 12,615 12,615 20 21 22 23 24 25 T-accounts Adjusted Tria Balance Inventorn