On the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended March 31 for Collines Manufacturing Center, a. Journalize the four closing entries. and b. What is the balance in Retained Earnings after the closing process. Cash $ 45,000 Accounts Receivable 45,200 Supplies 5,000 Equipment 169,900 Accumulated Depreciation $ 32,000 Accounts Payable 12,500 Capital Stock 71,600 Dividends 47,000 Fees Earned 665000 Salary Expense 350,500 Rent Expense 68,000 Depreciation Expense 35,000 Supplies Expense 11,500 Miscellaneous Expense 4,000 $781,100 $781,100