On December $31,2022,$ Ditka Incorporated had Retained Earnings of $$274,800$ before its closing entries were prepared and posted. During $2022,$ the company had service revenue of $$175,100$ and interest revenue of $$84,800.$ The company used supplies in the amount of $$91,400,$ advertising expenses were $$17,100,$ salaries and wages totaled $$19,350,$ and income tax expense was calculated as $$15,100.$ During the year, the company declared and paid dividends of $$6,700.$

Required:

Prepare the closing entries dated December $31,2022.$

Enter the beginning balance into the$$ following T$-$account for Retained Earnings and post the closing entries.