hi, please help me in explaining how to prepare closing entries using general journal and the post-closing trial balance with the given below. thank you!

Masikap Company Adjusted Trial Balance December 31, 2019 DEBIT CREDIT Cash P275,000 Accounts Receivable 180,000 Office Supplies 10,500 Prepaid Insurance 22,500 Furniture and Fixtures 187,500 Accumulated Depreciation- Furniture & Fixture P 22,500 Accounts Payable 67,500 Notes Payable one my 82,500 RA, Capital So straight 334,500 RA, Drawing 75,000 Delivery Income 315,750 Rent Expense 160,000 Salaries Expense 11,250 Utilities Expense 37,500 Advertising Expense 13,500 Total P897 750 P897 750