A merchandiser uses a perpetual inventory system. The beginning Retained Eamings balance of the merchandner was $140.000. During the year, Sales Revenue amounted to $75.000, Cost of Goods Sold was $45.000, and all other expenses totaled $10,000. The company declared and paid $25,000 as dividends. The ending balance of Retained Eamings would be OA $135,000 On $185.000 Oc $140.000 OD $100.0