Where can closing entries be found?

When going to do the trial balance are you referring to?

Closing entries are done after your financial statements at the end of the accounting period.

The purpose of clossing entries is to close out your Temporary Accounts (Income Statement Accounts) to your permanent Accounts (Balance Sheet Accounts)

You close your income statement accounts to the Income summary Account, then close out your Income Summary account to Retained Earnings.

Closing entries are found in the general journal

Correct me if I'm wrong but aren't closing entries done BEFORE the financial statements?

Closing entries are done after the financial statements have been prepared, because you are closing out your income statement accounts to your balance sheet accounts.