30) Refer to the following adjusted trial balance after the first year of operations. Credit Debit $1,900 8,900 200 2 2,300 $2,000 1,000 Accounts Cash Accounts Receivable Office Supplies Equipment C Accumulated Depreciation - Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Supplies Expense Depreciation Expense - Equipment Total 400 3,600 850 400 3,600 3.000 55,150 23,000 2,000 1,700 $63.000 $63,000 What will the balance of the Retained Earnings account be after the closing entries are posted? A) $25,450 B) $28,450 C) $32,050 D) $31,450