Please help me understand TYIA

On December 31, 2022, Ditka Incorporated had Retained Earnings of $272,800 before its closing entries were prepared and posted. During 2022, the company had service revenue of $173,100 and interest revenue of $83,800. The company used supplies in the amount of $90,400, advertising expenses were $16,900, salaries and wages totaled $19,050, and income tax expense was calculated as $14,700. During the year, the company declared and paid dividends of $6,500.

1. Prepare the closing entries dated December 31, 2022.
2. Enter the beginning balance into the following T-account for Retained Earnings and post the closing entries.