20) An adjusted trial balance is given below. Debit Credit Cash Accounts Receivable Prepaid Remt Merchandise Invento Accounts Payable $13,000 2,000 ry 25 $4,100 2,000 800 8,000 3,800 alaries Payable Notes Payable Common Stock Retained Earnings Dividends Sales Revenue Cost of Goods Sold Salaries Expense Rent Expense Selling Expense Delivery Expense Supplies Expense Total 1,000 86,900 23,000 18,000 12,000 8,500 1,800 $105,600 $105,600 What will be the final balance in the corporation's Retained Earnings account after recording the closing entries? A) $26,800 B) $2,800 C) $25,800 D) $14,000