Hi @Bethany : Retained earnings are the profits that a company has earned to date, less any dividends or other distributions paid to investors. At year end, the net profit or loss is added to the retained earnings balance.
Are you moving from another accounting program? Use the balance sheet balances as your opening balance if you are switching over at fiscal year end. Use the trial balance if you ate moving mid fiscal period.
You mentioned that you were accrual based but changed to cash. Did you do this under the guidance of your tax professional? Also, to “clear “ out retained earnings, again, I would do so with the guidance of that tax professional.