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21. Pildong Company completed the following adjusted trial balance. PILDONG COMPANY Adjusted Trial Balance For the year ended December 31, 2020 Adjusted Trial Balance Account Titles Debit Credit Cash $ 3,712 Accounts Receivable 2,904 Supplies 480 Accounts Payable $ 1,056 Unearned Service Revenue 160 Capital Stock 3,000 Retained Earnings 1,360 Dividends 300 Service Revenue 4,300 Salaries and Wages Expense 1,344 Miscellaneous Expense 180 Supplies Expense 1,200 Salaries and Wages Payable 244 Total $ 10,120 $ 10,120 Required: A. Prepare closing entries at December 31, 2020. (8 points) B. What is the ending balance of retained earnings? (2 points)