Are retained earnings converted into cash/liability by the next accounting period? For example, let the following be an Account in the Balance Sheet at 31.12.2021:

Retained Earnings: (10,000)

Assuming all remains unchanged (no purchases made or retained earnings used), would that exact same account appear by the next balance sheet at 31.12.2022? Or would it be converted to liability in the Liability side of the Balance Sheet?

Thanks for the help