36 5 A company reports the following amounts for the year ended December 31, 2021 Advertising Expense 14,200 Service Revenue 3 128,000 Building $ 100.000 Interest Expense $ 2,500 Salaries Expense 24,800 Utilities Expense $ 14.500 Accounts Payable $ 6,300 Equipment $ 25,700 Cash $ 12,400 Notes Payable $ 20.000 102 In addition, the company had common stock of $30,000 ot the beginning of the year and issued an additional $5,000 of common stock during the year. The company had retained earnings of $13,300 ot the beginning of the year and paid dividends of $8,500. What amount of Retained Earnings should the company report in its December 31, 2021 balance sheet? Multiple Choice $76,800 O $85,300