Ledger accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the general ledger in RED order and calculate ending balances for each account. For accounts that have a zero balance, enter the zero on the normal balance side.

Could someone just help me out with the Retained Earningssection?

Date Accounts and Explanation Debit Credit Dec. 31Service Revenue 198,900 Retained Earnings 198,900 To close Revenue Date Accounts and Explanation Debit Credit Dec. 31 Retained Earnings 20,000 Dividends 20,000 To close Dividends Date Accounts and Explanation Debit Credit Dec. 31 Retained Earnings 81,000 Selling Expenses Advertising Expense Salaries Expense Depreciation Expense--Furniture Utilities Expense Income Tax Expense 15,000 8,000 10,000 7,000 6,000 5,000 Date Accounts and Explanation Debit Credit Dec. 31 Retained Earnings 81,000 15,000 Selling Expenses Advertising Expense Salaries Expense Depreciation Expense--Furniture Utilities Expense Income Tax Expense Rent Expense Insurance Expense Supplies Expense 8,000 10,000 7,000 6,000 5,000 24,000 4,000 2,000 To close expenses Retained Earnings Date Explanation Ref Debit Credit Balance Balance To Close Dividends To Close Expenses To Close Revenues Service Revenue Date Explanation Ref Debit Credit Balance Balance 198,900 198,900 Selling Expenses Date Explanation Ref Debit Credit Balance Balance 15,000 15,000