Accounts Payable $11,000 Accounts Receivable 2,900 Accumulated Depreciation 1,800 Depreciation Expense 1,300 Dividends 2,700 Insurance Expense 2,300 Interest Revenue 1,340 Prepaid Insurance 2,120 Retained Earnings 10,200 Salary Expense 25,100 Service Revekue 38,800 What is the ending balance in Retained Earnings after the closing entries are completed? A. $8,740 B. $11,440 O c. $18,940 D. $40,140