Use the below information to answer the question. Partial List of Accounts A/P = 50,000 A/R = 600,000 Accumulated Depreciation = 45,000 Unearned Revenue = 33,000 Cost of Goods Sold = 9,000,000 Gain on Equipment (Sale) = 13,000 Interest Expense = 87,000 Inventory = 60,000 Loss on Equipment = 70,000 Property, Plant, & Equipment = 300,000 Sales = 11,555,000 Utilities Expense = 95,000 What will be the second number in the amount closed into retained earnings? Will you debit or credit retained earnings (net amount)?