First, the thread, “Unclear on Year-end procedures,” is so old that many things have changed. Without having re-examined it completely, I suggest you not rely on anything in it.
Second, lock dates do not restrict only P&L accounts. In fact, they do not affect accounts at all. Instead, they lock transactions, regardless of what accounts they are posted to.
Third, your comment below is off track:
Retained earnings are the profits the company has earned to date, less any dividends, drawings, or other distributions paid to investors. The balance is adjusted whenever there is an income or expense item. Thinking of things another way, Retained earnings is where the program stores net profit until you move it somewhere else—inside or outside the company.
So, expense claims in the Expense claims liability account can be cleared to there, but only if you are using Retained earnings as an owner’s equity account. Drawings are not cleared there, because drawings are removals of money from the business; they reduce capital accounts.
Through several of your questions in other threads, your inexperience with accounting is showing, particularly in your understanding of equity accounts. You keep mixing ideas and usage from competing equity concepts. While your specific questions are being answered, I don’t think your overall understanding of equity accounting is improving, because the ideas from different approaches are being jumbled together. I suggest spending a few hours educating yourself in this area. You can start at this site: https://www.accountingcoach.com/.