i cant get the retained earnings. im stuck!

United Rug Company is a small rug retailer owned and operated by Pat Kirwan. After the accounts have been adjusted on December 31 , the following selected account balances were taken from the ledger: The estimated cost of merchandise feturns from December sales is $20,000. Journalize the closing entries. If an amount box does not require an entry, leave it blank. Journalize the closing entries. If an amount box does not require an entry, leave it blank