How to do end of year closing entries

Skate 'n' Surf Statement of profit or loss for the period 1 June to 30 June 20XX Revenue Sales revenue 27,790 370 27,420 16,800 10,620 Sales revenue Less: Sales returns and allowances Net sales revenue Less: Cost of sales Gross profit Other revenue Discount received 2,400 13,020 Expenses Advertising expense Depreciation expense Discount allowed Insurance expense Interest expense Postage and stationery expense Superannuation exepnse Wages expense 1,180 375 270 350 150 180 95 1,000 Total expenses Net profit/(loss) 3,600 $9,420