23. In the statement of stockholders' equity, Retained Earnings had a beginning balance of $25,000. During the period the company reports a net income of $10,000 and a dividend of $4,000. The ending balance in the Retained tarnings account is A. $10,000. B. $35,000. C. $39,000. D. $31,000. 24-25. On January 1, 2015, Anodel inc. acquired a machine for $1,000,000. The estimated useful ufe of the asset is 5 years. Residual value at the end of 5 years is estimated to be $50,000. Using straight lne method, 1. Calculate the depreciation expense per year 2. Calculate the book value after 3 years 26. The year end d adjusted trial balance included the following account balances: Circle the accounts that would appear on a post-closing trial balance Cash, $5,000; Accounts payable, $7,000; Retained earnings, $6,000; Service revenue, $18,000; Utilities expense, $6,000 Equipment, $25,000; Common stock, $15,000; Dividends, $1,000; Salaries expense, $9,000