def balance_accounts(spot_balance, earn_balance, lower_limit, step_size, percentage):
    target_spot_balance = (spot_balance + earn_balance) * percentage
    
    while abs(spot_balance - target_spot_balance) >= step_size:
        if spot_balance < target_spot_balance:
            spot_balance += step_size
            earn_balance -= step_size
        elif spot_balance > target_spot_balance:
            spot_balance -= step_size
            earn_balance += step_size
    
    # Ensure spot_balance is above lower_limit
    while spot_balance < lower_limit and earn_balance >= step_size:
        spot_balance += step_size
        earn_balance -= step_size
    
    # If earn_balance is not enough, transfer the remaining amount
    if spot_balance < lower_limit:
        spot_balance += earn_balance
        earn_balance = 0
    
    return [spot_balance, earn_balance]