I have two corporations.

Corporation A and Corporation B

Corporation A is 100% owner of Corporation B. Common shares of 100 shares @ $1.00 each.

We are closing Corporation B. After clearing the balance sheet. We are left with Capital stock of $100.00 and Retained Earnings loss of ($25,000.00). How do I close out off the Shareholders equity of a lost of ($24,900.00)in Corporation B.