A merchandiser uses a porpotual inventory systom. The beginning Rotained Eamings balance of the merchandiser was $140,000, During the year, Seles Revenue amounted to $75.000, Cost of Goods Sold was $45,000, and al other expenses totaied $10,000. The company dectared and paid $25,000 as olvidends. The ending balance of Retained Eamings would be A. $160,000 B. $135,000 c. 5140,000 D. $185,000