Journalizing Entries

I just need help with the journaling part.I dont know how to set it up.

Closing entries with net income Instructions Chart of Accounts Journal Final Question Instructions After all revenue and expense accounts have been closed at the end of the fiscal vear mmary has a debit of $758,400 and a credit of $962,300. At the same date, Retained Earnings h Dividends has a balance of $28,000 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. Detemine the amount of Retained Earnings at the end of the period Journal 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. PAGE 11 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUITY Closing Entries Dec. 3 Income Summary Retained Earnings Retained Earnings 203,900.00 203,900.00 Dec. 31