perpare closing entries directly to retained esrnings in general journal form

The adjusted trial balance shown below is for Fine consulting service as of Dec. 31. Bryan Fine made Cape Contibution during the cox 1,183 Adjusted Trial Balance | Dr cash $3,780 Accounts Rec. 4,578 Supplies 4284 Prepaid Ing. 2.100 Equipment 8960 Actum. Depr. -Equipment 1512 Accounts Payable Long-term notes payable 9,800 Common Stock 2,800 Retained Earnings 7,287 Dividends 4,060 service fees carned 81,760 Rent expense 16,800 Salarics apense 46,760 Supplies expense 6,580 Insurance expense 4,550 Dopr. Cxpense -equipment 1,008 Interest expens 882 1 Totals $104,342 $ 104,342 Aproporc an income statenent, Sharement of stockholders equity, Balance sheet & journal entry