Instructions Chart of Accounts Journal Final Question Instructions After all revenue and expense accounts have been closed at the end of the face.year, Income Summary has a debit of $781,400 and a credit of $946,800. At the same date, Retained Earnings has a credit balance of $1,449,000, and Dividends has a balance of $30,000 Required: A. Journalize the entries required to complete the closing of the accounts on December 31. Refer to the Chart of Accounts for exact wording of account titles B. Determine the amount of Retained Earnings at the end of the period