Required A Journal entry worksheet C

The following financial information was taken from the books of Zone Health Club, a small spa and fitness club: Account Balances as of December 31, Year 2 Accounts receivable $ 26,400 Accounts payable 7,980 Salaries payable 11,400 Cash 41,900 Dividends 4,800 Operating expense 2,150 Prepaid rent 2,500 Rent expense 7,700 Retained Earnings 1/1/Year 2 20,300 Salaries expense 33,500 Service revenue 70,140 Supplies 500 Supplies expense 2,950 Common stock 19,000 Unearned revenue 6,580 Land 13,000 Required Prepare the journal entries necessary to close the temporary accounts at December 31, Year 2, for Zone Health Club. What is the balance in the Retained Earnings account after the closing entries are posted?