What configuration is needed for the process "Create Income Statement Closing Journals"?

Summary:

I need to know what configuration or previous steps do I have to follow to adjust the "Create Income Statement Closing Journals" to my business needs.

Content (please ensure you mask any confidential information):

According to the definition I have, "Create Income Statement Closing Journals" process posts all of the income statement account balances to one or more retained earnings accounts.

However, how do I define that accounts? I need more details of how does this process work and what configuration or previous steps are needed.

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Code Snippet (add any code snippets that support your topic, if applicable):