3. The following items are taken from an adjusted trial balance of Gazi Company at year-end, December 31, 2017. Salaries and wages payable 4,580; Note payable (Non- Current) 3,300; tax expense 45,700; Cash 22,200; Utilities expense 9,100; Accounts receivable 9,780; Equipment 24,000; Accumulated depreciation - equip. 6,000; Accounts payable 4,100; Dividends 3,000; Service revenue 68,100; Depreciation expense 4,000; Rent revenue 6,500; Retained earnings beginning balance in 2017 is 30,000; Share capital-ordinary 16,200. Please find the Retained Earnings, December 31, 2017. *