Stuck on how to journalize?

Data Table 1,225 100 150 19,000 3,500 Dividends Print Done Requirement 1. What is the net income or net loss? Select the formula needed to determine this amount and then enter the amounts to calculate the net income or loss. (Use a minus sign or parentheses for a net loss.) Total revenues Total expenses Net income (loss) 1,975 3,300 1,325 Requirement 2. What is the change in Retained earnings? Requirement 3. Journalize the closing entries required. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by closing out the revenue account. Journal Entry Date Accounts Debit Credit Oct 31