how to handle corporate capital stock when the company is dissolved

Our corporation was dissolved in April.  The balance sheet shows Capital Stock equity of > $863k.  I read somewhere that the Capital Stock is zeroed out by entering an equal amount against the Retained Earnings account (can't find the website I read about it now).  I tried that but I got warning message.  I also read that the balance sheet should show zero amounts for everything after everything is accounted for.  So I think I need to debit the Capital Stock account and credit the Retained Earnings (or vice versa) but I'm not sure. I already filed the 966 form with the IRS as per the legal counsel's instructions.