I need help on the journal entry and the post closing statement

H & H TOOL, INC Post-Closing Trial Balance in thousands) Account Titles Debit Credit Cash Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income lax Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Supplies Expense Depreciation Expense Required information The following information applies to the questions displayed below.) Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Inc.) on January 1, 2016. The annual reporting period ends December 31. The trial balance on January 1, 2018, follows (the amounts are rounded to thousands of dollars to simplify) Account Titles Cash Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals Debit Credit 6 13 54 21 6 72 $96 $96 H & H TOOL, INC Income Statement For the Year Ended December 31, 2018 in thousands) Revenues Service Revenue 148 Total Revenues 148 Expenses Depreciation Expense Interest Expense Supplies Expense Income lax Expense Salaries and Wages Expense Amortization Expense 20 7 90 Total Expenses 129 Net Income 19 H & H TOOL, INC Statement of Retained Earnings For the Year Ended December 31, 2018 in thousands) Balance, January 1, 2018 Add: Net Income Less: Dividends Balance, December 31, 2018 9 19 28 Journal entry worksheeft Record entry to close revenue and expense accounts to retained earnings. Note: Enter debits before credits Transaction General Journal Debit Credit