Can you help me answer this two?Thank you.

Presented below are the balances from Zo Developments Ltd's general ledger as at January 31, 2020: DR CR Cash 54,000 Accounts receivable 137,000 Inventory 127,000 Prepaid expenses 2,000 Equipment 362,000 Accumulated depreciation, equipment 140,000 Questins Part Accounts payable 36,000 Unearned revenue 5,000 Wages payable 17,000 Common shares 103,000 Retained earnings 88,000 Dividends declared 19,000 Sales revenue 948,000 Interest revenue 16,000 Cost of goods sold 580,000 Depreciation expense 10,000 Wages expense 44,000 Utilities expense 8,000 Insurance expense 10,000 Prepare the necessary closing entries for Zo Developments at January 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 31 (To close accounts with a credit balance) Question 5 part Jan. 31 2 (To close accounts with a debit balance) Jan. 31 (To close income summary account) Jan. 31 (To close dividend account) e Textbook and Media List of Accounts Determine the ending Retained Earnings account balance. Ending balance of Retained Earnings $