ABC Inc. had service revenue of $70,000 and interest revenue of $15,000 in its most recent fiscal year. It also had operating expenses of $45,000 and income tax expense of 30% of pre-tax income. In addition, the company declared and paid $10,000 in dividends to its shareholders in the year. What will be the effect of these items on the Retained Earnings account? O $18,000 debit O $28,000 credit O $28,000 debit O $18,000 credit +