On January 1, 2021, Red Flash Photography had the following balances: Cash, $18,000; Supplies, $8,600; Land, $66,000; Deferred Revenue, $5,600; Common Stock $56,000; and Retained Earnings, $31,000. During 2021, the company had the following transactions:

1.February15Issue additional shares of common stock, $26,000.2.May20Provide services to customers for cash, $41,000, and on account, $36,000.3.August31Pay salaries to employees for work in 2021, $29,000.4.October1Paid for one year's rent in advance, $18,000.5.November17Purchase supplies on account, $28,000.6.December30Pay dividends, $2,600.

The following information is available on December 31, 2021:

1. Employees are owed an additional $4,600 in salaries.
2. Three months of the rental space has expired.
3. Supplies of $5,600 remain on hand.
4. All of the services associated with the beginning deferred revenue have been performed.

1. Record each of the transactions listed above in the 'General Journal' tab. Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.

2. Record the adjusting entries in the 'General Journal' tab.

3. Review the adjusted 'Trial Balance' as of December 31, 2021.

4. Student mus Prepare an income statement for the year ended December 31, 2021, in the 'Income Statement' tab.

5. Prepare the statement of Stockholder's Equity for the year ended December 31, 2021, in the 'Income Statement' tab.

6. Student must Prepare a classified balance sheet as of December 31, 2021 in the 'Balance Sheet' tab.

7. Record the closing entries in the 'General Journal' tab.

I have finished all of #2 except for recording the entry to close the expense accounts. I have $33,600 listed in salaries expense ($29k from #3 paying salaries from cash & $4600 to adust for accrued salaries). I am trying to close to Retained Earnings but not sure if that is completely correct. Please help with the closing entries in #2. Thank you.