I need help findingthr post$-$closing balance in retained earnings.

Prepare closing entries. $($List all debit entries before credit entries. 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 $O$ for the amounts.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[$Dec$.31,$Rent Revenue,,$],[$Service Revenue,$194,830,],[$Income Summary,,$201,400],[($To close revenue accounts$),,],[$Dec$.31,,115,860,],[$Salaries and Wages Expense,,$96,570],[$Rent Expense,,$3,820],[$Supplies Expense,,$1,480],[$Depreciation Expense,,$13,990],[($To close expense accounts$),,],[$Dec$.31,$Income Summary,$85,540,],[$Retained Earnings,,$85,540],[($To close net income to retained ea$,,],[$Dec$.31,$Retained Earnings,$27,880,],[$Dividends$,,27,880],[($To close dividends to retained earn,,$]]$

$($b$)$

Your answer is partially correct.

Determine the post$-$closing balance in Retained Earnings. $($Post entries in the order of journal entries presented in the previous part.$)$

$\backslash$table$[[$Retained Earnings,$],[$Dec$.31,2,,],[||,,]]$