need help creating a retained earnings account

1. Fees received in advance from clients $5,580, which were recorded as revenue. 2. Services performed for clients that were not recorded by December 31,$5,193. 3. Bad debt expense for the year is $1,325. 4. Insurance expired during the year $515. 5. Equipment is being depreciated at 10% per year. 6. Kenneth gave the bank a 90-day, 10% note for $7,200 on December 1,2025. 7. Rent of the building is $817 per month. The rent for 2025 has been paid, as has that for January 2026, and recorded as Rer Expense. 8. Office salaries and wages earned but unpaid December 31,2025,$2,510. 1. Fees received in advance from clients $5,580, which were recorded as revenue. 2. Services performed for clients that were not recorded by December 31,$5,193. 3. Bad debt expense for the year is $1,325. 4. Insurance expired during the year $515. 5. Equipment is being depreciated at 10% per year. 6. Kenneth gave the bank a 90-day, 10% note for $7,200 on December 1,2025. 7. Rent of the building is $817 per month. The rent for 2025 has been paid, as has that for January 2026, and recorded as Rer Expense. 8. Office salaries and wages earned but unpaid December 31,2025,$2,510