Ive made it this far on this problem and im having a hard time understanding how to calculate the last part.

usun Parutally correcs MIZOULOU | ng question Closing Entries The adjusted trial balance prepared as of December 31, for Phyllis Howe Debit Credit Service Fees Earned 592.300 Rent Expense $32.800 Salaries Expense 57,700 Supplies Expense 17.600 Depreciation Expense 22200 Retained Earning 79,000 Dividends 21.000 Prepare journal entries to close the accounts directly to Retained Earnings. After these entries General Journal Date Description Debit Dect Service Fees Earned 92.3005 Retained Earnings To do the rest Detailed Earnings 30300 Credit 0 92.300 32000 57700 17530 Don Trpeneto e Prepare journal entries to close the accounts directly to Retained Earnings. After these entries Credit 0 92.300 General Journal Date Description Debit Dec 31 Service Fees Earned 75 92.300 S Retained Earnings To close the revenue account. Dec.31 Retained Earrings 130.300 Rent Expense Sabanes Expense Supplies Expense 0 Depreciation Expense Todoge the expense account Dect Retained Earrings 21.000 Dividends To dos dados account 0 0 32,800 57.700 17.600 22.200 0 0 21,000 Balance in Retained Earnings at December 31 Check Peter to