Accounting Question:

The Sky Blue Corporation has the following adjusted trial balance at December 31.

Image and details here:http://prntscr.com/isps3z

What you are seeing from the picture is the full closing journal entry for revenues, expenses, and dividends. My question is regarding the revenues/expenses part because that is where i have incorrect errors on. The dividends portion of the closing journal entry is fine, so no help is needed there.

The specific requirements for the revenues/expenses are shown below:

http://prntscr.com/ispsa4

I am not sure if this is a technical error because the numbers should be correct and the debits and credits equal each other.

UPDATE: PLEASE DISREGARD THIS QUESTION. I HAVE SOLVED MY PROBLEM.

Turns out, i included an additional "retained earninngs account" that was not needed. I went off the example from my class lecture, but i think the teacher included 2 "retained earnings" accounts to sort the revenue portion and the expenses portion, but the question was asking me to record the closing entry for rev. AND expenses, so i combine both. The single retained earnings is the difference between the revenues (excluding unearned) and expenses in the general journal

Now that i think about it...the teacher did mention that the book would try to include 2 because they combine rev/exp. into a single closing journal entry but there is actually 3 and i guess the activity assignment we did in class was for that purpose