Do journal entries for each part and explain how to get retained earnings for this step by step

Water & Malt Inc gathered the following information for the year ended December 31, 2017. Account Balance Cash $35,300 Accounts receivable 16,000 Prepaid insurance 5,000 Supplies 1,500 Equipment 20,000 Accumulated depreciation-equipment $3,200 Accounts payable 11,000 Unearned service revenue 9,800 Common shares 27,000 Retained earnings 17,000 Dividends 1,000 Service revenue 24,600 Salary expense 8,200 Utilities expense 800 Rent expense 3,600 Advertising expense 1,200 Please note that the report does not specify whether the balance is credit balance or debit balance and following additional data has not been reflected in the above table yet. Additional data is as follows: a) Supplies used during the current year amount to $700. b) Accrued salaries on December 31, 2017, amount to $500. c) Unearned service revenue earned during the year amounts to $3,500. d) Depreciation for the current year amounts to $2,000. f) Prepaid insurance on hand on December 31, 2017, amounts to $800