There should be three dollar amounts, one should be $0

Rogers Company had the following adjusted trial balance: Account Titles Debit Credit Cash Accounts Receivable $27,190 19,840 9,490 43,000 Supplies Equipment Accumulated Depreciation $7,900 Accounts Payable Deferred Rent Revenue 4,420 1,660 29,440 24,300 Capital Stock Retained Earnings Dividends 13,200 Commission Revenue 57,200 7,400 Rent Revenue Depreciation Expense 6,400 Utilities Expense 7,700 5,500 Supplies Expense Total $132,320 $ 132,320 The president of Rogers Company has asked you to close the books (prepare and process the closing entries). Required: After the closing process has been completed, answer the following questions: What is the balance in the dividends account? $ During the closing process, what amount was transferred from the income summary account to the Retained Earnings account in the third closing entry (i.e., after revenue and expense accounts have been closed to Income Summary)? so What is the balance in the Retained Earnings account? $0