Accounts Payable $12,000 Accounts Receivable 2,800 Accumulated Depreciation 1,700 Depreciation Expense 1,600 Dividends 2,800 Insurance Expense 2,100 Interest Revenue 1,340 Prepaid Insurance 2,220 Retained Earnings, Beginning Balance 10,100 Salary Expense 23,100 Service Revenue 37,800 What is the ending balance in Retained Earnings after the closing entries are completed? OA. $19,640 B. $39,140 OC. $12,340 OD. $9,540