I have created this (General Journal - Closing Entries), and this (Post Closing Trial Balance).

The new step is

Show the balance of Retained Earnings after closing entries using a T-account

Help?

ABC Company ABC Company* General Journal - Closing Entries Post Closing Trial Balance December 31 , 2018 DECEMBER 31 , 2018 Date Description ( Account Name ) Debit Credit Cash 1 , 350 DEC. 3 1 SERVICE REVENUE* 5, 450. 00 Accounts Receivable 1 , 450 Income Summary 5, 450. 00 Supplies 400 Prepaid Insurance* 1 , 100 DEC. 31 Income Summary* 2, 239. 00 OFFICE Equipment 1 , 200 Supplies EXPENSES 1 , 070.00 Website 575 Salaries EXPENSES 3:5 5. 00 Accumulated Depreciation 10 TELEphone EXPENSES 125. 00 Accounts Payable* Insurance EXPENSES 10.0. 00 Interest Payable* 23 Depreciation EXPENSES 10. 0.0 Salaries Payable* 5 5 Amortization EXPENSES 25. 0.0 Unearned REVENUE* 350 Interest EXPENSES 23.00 Notes Payable* 2.0:00 Common Stock 820 DEC . 31 Income Summary 3, 211. 00 Retained Earnings 2, 711 Retained Earnings 3, 211. 00 Total 5, 085 5, 085 DEC. 3 1 Retained Earnings 50.0. 00 Dividend 50.0 .DO