I need some help figuring out the general ledger entries

RENT EXPENSE Balance Balance DebitCredit Credit 75 Date Explanation 76 77 31-Dec Closing entry-expenses & losses Debit 78 79 LEGAL SERVICES EXPENSE Balance Balance DebitCredit 80 Date Explanation Debit Credit 82 GAIN ON SALE OF LAND Balance Balance DebitCredit Credit 83 Date Explanation 84 85 31-Dec Closing entry-revenues & gains Debit 86 INTEREST REVENUE Balance Balance DebitCredit Credit 88 Date Explanation 89 90 31-Dec Closing entry-revenues & gains Debit 92 LOSSES Balance Balance DebitCredit Credit 93 Date Explanation 24 95 31-Dec Closing entry-expenses & losses Debit 06