Not sure how to find retained earnings so please tell me how you do it

value: 300 polnts Seminoles Corporation's fiscal year-end is December 31, 2018. The following is a partial adjusted trial balance as of December 31 Debit Credit $24,000 Accounts Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense s 2.400 44.000 5,400 14.400 5,400 2,400 10,400 4,400 Required: 1. Prepare the necessary closing entries. (If no entry is required for a transaction/event select "No journal entry required" in the first account field.) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit Interest revenue 5,400 44,000 Record entry Clear entry iew general journel