"Post the closing entries and balance the accounts from the retained earnings, dividends, income summary, service revenue, maintaince and repairs expense, depreciation expense, insurance expense, salaries and wages expense, and utilities expense please.

I am confused on how to properly post the closing entries to this problem on the table given. I attempted but the red boxes in that section are wrong.

Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings No. 320 12/31 19100 12/31 22800