Close the Opening Balance Equity account to Retained Earnings via journal entry $2$ as of $12/31/23.$

Prepare and print a Trial Balance report as of $12/31/23,$ save it as a customized report named Trial Balance $12/31/17,$ and share it with all users. Click Reports, then scroll down the page to the For my accountant section, and click Trial Balance. Then select Custom as the report period and type $1/1/23$ and $12/31/23$ as the from$$to dates. Your report should look like Figure $3\mathrm{.}15.$