Adam Vegas Landscaping Company has compiled the following list of account balances of various assets, liabilities, revenues and expenses on December 31, 2016, the end of its first year of operations.

Common stock	$25,200
Accounts payable	5,000
Salary expense	9,000
Repairs expense	1,600
Dividends	10,000
Truck	17,000
Equipment	12,600
Notes payable	16,400
Cash	35,200
Supplies expense	3,200
Service revenue	43,600
Gasoline expense	1,600

The retained earnings for Adam Vegas Landscaping on December 31, 2016 are:

Select one:

A. $1,400

B. $18,200

C. $28,200

D. $6,300