A summary of selected transactions in ledger accounts appears below for Alberto's Plumbing Services for the current calendar year-end. Common Stock 11/1 5,120 Retained Earnings 7,679|12/31 12/31 23,100 Dividends 2,423/12/31 5,256 3/30 9/30 7,679 Net income for the period is Oa. 28,220 Ob. 23,100 Oc. 7,679 Od. 35,899