help for the two income summary parts and retained earnings please

Account till Jan 31 Store supplies expense Store supplies 5,800 5,800 2 Jan 31 Insurance expense Prepaid insurance 1,800 > 1.800 3 3 Jan 31 6,200 Depreciation expense - Store equip Accumulated depreciation Store equip, OO 6,200 Jan 31 740 Cost of goods sold Merchandise inventory O 740 5 Jan 31 Sales Income summary > 135,000 135,000 0 Jan 31 117,340 4.100 4,300 41.740 Income summary Sales discounts Sales returns and allowances Cost of goods sold Salaries expense Rent expense Advertising expense Store supplies expense 36,000 14.400 11.000 5,800 7 Jan 31 117,340 Income summary Retained earnings