How would these entries be inputed in the column of 12/31/17 Closing Entries of the Trial Balance. I am having difficulties with the income summary and retained earnings.

losing Entries ccount Name 4 8,672,784 1,331,128 21,800 10,025,712 2 9,407,527 Product cost of goods sold 0 Depreciation and amortization Professional Dues & subscriptions Gain/loss on disposal Legal and accounting fees Repair and maintenance