D & T Printing Supplies's accounting records include the following accounts at December 31, 2018.

Requirements
1. Journalize the required closing entries for D & T Printing Supplies assuming that D & T uses the periodic inventory system.
2. Determine the ending balance in the Retained Earnings account.

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$ 185,200 Accumulated Depreciation-Building 7,700 Cash 8,600 Sales Revenue 42,800 Depreciation Expense-Building 55,000 Dividends 30,400 Interest Expense Purchases $ 21,000 18,100 Accounts Payable Rent Expense Building Common Stock Retained Earnings Merchandise Inventory, Beginning 119,000 Merchandise Inventory, Ending Notes Payable Purchase Discounts 257,800 4,700 26,500 1,900 102,100 20,700 11,300 Purchase Returns and Allowances 2,900