For anyone else running into this problem.  I think the issue was that I originally setup the business as a sole proprietor and then switched to an SCorp.  I know it was mentioned above that this shouldn't be an issue but since then, I upgraded to the latest version of Quickbooks (2020).  I imported my company file and Retained Earnings was still missing.  I then started a new company as an SCorp and Retained Earnings was one of the automatically created accounts.  Now I'm trying to figure out how to efficiently move all my transactions over to the new company file which doesn't seem to be easy.  Thanks.