Hi Laura,

This is a technical support question and there isn't enough information in your user profile to identify which organization you work for. Could you update your profile please?

The error means that there is an income account with a department of "78" in your chart of accounts (perhaps from long ago) with a current balance that needs to be closed to retained earnings, or there is a department number "78" defined in the department file that references a non-existant retained earnings account. These need to be fixed.