explain how to find the missing numbers please aka the retained earnings thank you

Closing Entries with Net Loss Summit Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at May 31, the end of the fiscal year, the following balances were taken from the ledger of Summit Services: Fees Earned $194,000 Dividends 27,000 Rent Expense 40,400 Retained Earnings 430,000 Supplies Expense 9,900 Wages Expense 169,900 Miscellaneous Expense 4,700 Journalize the closing entries required to close the accounts. If an amount box does not require an entry, leave it blank. Fees Earned May 31 194,000 0 Retained Earnings 0 Wages Expense 0 169,900 Rent Expense 0 40,400 Supplies Expense 0 9,900 Miscellaneous Expense JI ..!! 0 4,700 May 31 Retained Earnings 0 Dividends 0 27,000