I restored the GL from a back up just before trying to close the financial year, I checked the batch status report and the close of the income and expense accounts didn't occur before. Once I ran the function myself and checked the batch status again it was present and only showing 4 entries in the batch. Those are the four entires that were posted to retain earnings alone. Looking at the trial balance all the income and expense accounts were zeroed out however when you actually go to the accounts none not even those that would have been affected by the postings that actually hit the retained earnings account were affected there is nothing balancing out the accounts and sending the balance to retained earnings