My adjusted Trial Balance - I need to create closing journal entries. However, our professor does not use income summary and does not want us to use it. I'm having trouble on what I need to use - I think retained earnings, but any help would be appreciated.

	Debit	Credit
Cash	8,875
Accounts Receivable	3,450
Supplies	1,020
Prepaid Rent	3,000
Prepaid Insurance	1,650
Office Equipment	9,300
Accumulated Depreciation		500
Accounts Payable		1,000
Salaries Payable		120
Unearned Fees		2,000
Dustin Larkin - Capital		20,250
Dustin Larkin - Drawing	4,500
Fees Earned		12,425
Salary Expense	920
Rent Expense	1,500
Supplies Expense	980
Depreciation Expense	500
Insurance Expense	150
Miscellaneous Expense	450
	36,295	36,295