Can you please help with the below question

Closing Process At December 31, Hanlon Consulting's financial records show the following selected account information. Debit Credit Service fees earned $80,300 Rent expense $20,800 Salaries expense 48,700 Supplies expense 5,600 Depreciation expense 10,200 Retained earnings 67,000 a. Prepare entries to close these accounts in journal entry form. Note: List any multiple debits or any multiple credits in alphabetical order by account name. Account Debit Credit (1) To close the revenue account. (2) $ To close the expense accounts.b. Set up T-accounts for each account and post the closing entries to the T-accounts. Retained Earnings Service Fee Earned Rent Expense Salaries Expense 67,000 Bal. (1) 80,300 Bal. Bal. 20,800 (2) Bal 48,700 (2) (2) (1) Bal. Bal. Bal. Bal Supplies Expense Depreciation Expense Bal. 5,600 (2) Bal. 10,200 (2) Bal. Bal. c. After these entries are posted, what is the balance of the retained earnings account? $