advertisement expenses account appears in the trial balance at 5000 this account at the end of the accounting period by passing the journal entry

Dear student
if advertising expenses account is mention in the trial balance, then this account is closed by transferring it balances to debit side of profit and loss account. its entry will be

Date	particular	L.f	Debit(Rs)	Credit (Rs)
	Profit $ loss A/c                         ...Dr.     To advertising expense A/c  (being the expense transferred to profit $ loss account and account closed)		5000	​​​​​5000​​

note: your question is not clear, as i am taking the assumption that you want to know about the journal entry if advertising expense appear in the trial balance. if your question has different meaning, please post again.
Regards