Justing using the photo for reference, but would you Debit Retained Earnings and Credit Income Summary if your expenses exceed your revenues?

BRIEF EXERCISE 3.11 Sales Revenue Interest Revenue 808,90013,500 Income Summary 13,500 822,400 Income Summary Cost of Goods Sold Administrative Expenses Income Tax Expense. 780,300 Income Summary ($822,400$780,300) 42,100 Retained Earnings 556,200 189,000 35,100 Retained Earnings 18,900 42,100 Dividends 18,900