i am struggling with recording two closing entries in my review packet.

4,500 5,200 6,500 3,900 Problem 1 Hoffman, Incorporated Adjusted Trial Balance 31-Dec-16 Cash Accounts Receivable Inventories Equipment, net of acc'd depn Accounts Payable Common Stock Retained Earnings Dividends Sales Revenue Interest Income Wages Expense Selling Expenses Interest Expense Totals 4,700 6.100 8,900 1,000 9,000 1,000 6,400 500 1,700 31,700 31,700 Record the two closing entries. What is the ending balance of Retained Earnings? Page 5 of 9