Selected adjusted balances of the Rose Corporation, prepared as of December 31, are as follows:

	Debit	Credit
Service fees earned		$92,500
Interest income		2,600
Salaries expense	$41,800
Advertising expense	4,300
Depreciation expense	8,700
Income tax expense	11,000
Common stock		75,000
Retained earnings		61,000
Cash dividends	15,000

Identify the temporary accounts that will be closed to retained Earnings. Once the closing process is completed, what is the ending balance in the account?