how would i prepare closing entries using this information

Accounts	Debit	Credit
Cash	37,700
Prepaid Insurance	4,400
Supplies	250
Equipment	7,800
Accounts Payable		7,650
Common Stock		40,000
Dividends	1,100
Tax Preperation Revenue		8,900
Rent Expense	3,600
Salary Expense
Electricity Bill	500
Telephone Bill	300
Income tax expense	95
Supplies	200
Income taxes payable		95
Depreciation Expenses	160
Repair Expenses	300
Insurance expenses	400
Accumulated Depreciation		160
Total	56,805	56,805