In part B can you help me figure out just the 2nd debit amount under Retained Earnings, because everything else is right.

The adjusted trial balance columns of the worksheet for Albanese Company are as follows. ALBANESE COMPANY Worksheet (partial) For the Month Ended April 30, 2014 Adjusted Trial Balance Account Titles Dr. Cash Accounts Receivable Prepaid Rent Equipment Accumulated DepreciationEquip. Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Sr. and Wages Account Titles and Salaries Expense Date No. Explanation Rent Expense Depreciation Apr.Expense Service Reven 1. 30 Interest Expense Interest Payable 8,765 7,081 2,302 22,829 Totals 55,639 Cr. 4,912 5,539 5,021 22,805 4,334 3,474 12,997 9,603 Debit 865 689 12,997 31 Credit 31 Income Summa 55,639 12,997 (To close revenue account.) 2. Apr. 30 Income Summa 11,188 (a) Salaries and W 9,603 Your answer is correct. Rent Expense Journalize the closing entries at April 30. (Credit account titles865 are automatically indented when amount is entered. Do not indent manually.) Depreciation E 689 Interest Expen SHOW LIST OF ACCOUNTS SHOW ANSWER LINK TO 3. TEXT Apr. 30 31 (To close expense accounts.) Income Summa 1,809 Attempts: 2 of 3 used Retained Earn 1,809 (To close net income/ (loss).) 4. Apr. 30 Retained Earn Dividends (To close dividends.) 3,474 3,474 (b) Your answer is partially correct. Try again. Post the closing entries. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary 2 3 11,188 1 12,997 1,809 12,997 12,997 Retained Earnings 4 3,474 Bal. 4,334 3 1,809 Bal. 2,669