Accounts Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation- Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Supplies Expense Depreciation Expense-Equipment Total Debit $7,200 Credit 8,900 200 22,300 $2,750 1,000 1,850 400 3,600 2,500 57,650 20,700 3,000 2,450 $67.250 $67.250 What will the balance of the Retained Earnings account be after the closing entries are posted? a. $29,000 O b. $25,450 Oc. $34,000 O d. $31,500