A merchandiser uses a perpetual inventory system. The beginning Retained Eamings balance of the merchandiser was S140,000. During the year, Sales Revenue amounted to S85,000, Cost of Goods Sold was $40,000, and all other expenses totaled S10,000. The company declarnd and paid 27,000 as dividends. Tho ending balanc of Retaired Earrings wuld bn_ OA $140,000 OB. $148,000 C. $202,000 OD. $175,000