please help!

DR CR Cash 28,000 Accounts receivable 30,000 Inventory 72,000 Equipment 329,000 Accumulated depreciation, equipment 150,000 Accounts payable 117,000 Bank loan payable 74,000 Unearned revenue 18,000 Common shares 10.000 Retained earnings 66,000 Dividends declared 17.000 Sales revenue 491,500 Interest revenue 3,500 Cost of goods sold 318,000 Wages expense 67.000 Rent expense 25,000 Depreciation expense 44,000 Dava CTEUTL VEUIL ALCUNTIL THE NU expiata un Sept. 30 Sales Revenue $491,500 Interest Revenue $3,500 Income Summary $488,000 (To close accounts with a credit balance) Sept. 30 Income Summary $454,000 Cost of Goods Sold $318,000 $67,000 Wages Expense Rent Expense $25,000 Depreciation Expense $44,000 (To close accounts with a debit balance) Income Summary Sept. 30 $66,000 Retained Earnings $66.000 (To close Income summary account) Sept. 30 Retained Earnings $17.000 (To close income summary account) Sept. 30 Retained Earnings 517.000 $17.000 Dividend (To close dividend account) List of Accounts X Your answer is incorrect Determine the closing Retained Earnings account balance $ Retained earnings account closing balance List of Accounts