ABC Company had the following account balances at December 31, 2021: Sales Revenue $128,000 Accounts Receivable $ 8,200 Accounts Payable 1,500 Rent Expense 3,500 Unearned Revenue 700 Depreciation Expense 10,000 Salaries Expense 18,500 Salaries Payable 800 Retained Earnings, 1/1/21 10,000 Dividends 4,000 Advertising Expense 2,600 Cost of Goods Sold 46,200 The balance of Retained Earnings after posting all closing entries