A business had the following account balances on December 31, 2020 after all the year-end adjusting entries were posted. All accounts have normal balances. Accounts Balances 2,700 Prepaid expenses Accumulated depreciation Equipment Cash 46,300 3,800 Dividends 31,600 Equipment Deferred revenue 77,600 2,500 25,300 35,900 Notes payable Maintenance expense Accounts receivable Depreciation expense Salaries expense 9,500 12,500 93,900 101,100 Service revenue 107,300 Retained earnings Part A: select the correct response When the closing entry is prepared for the income Summary Account, the Retained Earnings account will be: Part B: select the correct response After the closing entries are prepared, the post closing balance of Retained Earnings will be