After all revenue and expense accounts have been closed at the end of the fiscal year. Income Summary has a debit of $768,400 and a credit of 8942.800. At the same date, Hetained Earnings has a credit balance of $1,442,000, and Dividends has a balance of $20,000 Required: A. Journalize the entries required to complete the closing of the accounts on December 31 8. Determine the amount of Retained Earings at the end of the period