From the book financial accounting for undergraduates third edition problem P3-9B, what would go in the spot next to the red x in this image:

Closing Entries The adjusted trial balance for okay Moing Service as of December 31 is as follows. Adjusted Trial Balance December 31 Debit Credi 54,g00 30,300 Accum, Deprecisrion, Trucks 10,000 Accum. Depreciatian. - Equipmen Auccouncs Payable Uncamed Service Fees 2,100 1,200 ,700 0,00n 16,050 Retained FEarugs 7,500 ervice Fees Cemed ge Expense Rent Expense Insurance Expense 80,500 29,200 4,500 3,100 Depreciation Expense-Trucks Depreciation Expense- Equipme 4CCO C0 125,550 S126,550 a. Prepare the closing entries at December 31 directly to Retained Earnings in general jaurrial fom b. After the dlosing entries are posted, calkulate the ending balance in the Retained Earnings account G. Preparc a post-closing trial balancc General Journal 0,500 Recained Earnings ,500 To clase the revcrue accounc. 7500 X Wages Expense Rent Expense Insurance Experse 29,800 0,200 4,900 Supp F Adverdsing Expense Deprecistion Expense Trucks Depreciaian Exponse Equipi 8,000 4,000 800 To clase the expense accounts 31 Hecained Eerring ,50 7,500 To close the Dtidends account b. Balanoe in Relained Earnings at Deceriber 31$ 26.250 V