very confused!

Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Sheffield Corporation is provided below. Prepare closing entries. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amo entered. Do not indent manually. If no entry is required, seiect "No Entry" for the occount titles and enter O for the amounts. Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented