An adjusted trial balance is given below. Credit Debit $16,000 5,000 1,000 26,000 Cash Accounts Receivable Prepaid Rent Merchandise Inventory Accounts Payable Salaries Payable Notes Payable Common Stock Retained Earnings Dividends $4,100 1,500 800 9,000 3,500 2,500 O A. $32,600 O B. $20,100 O c. $35,100 OD. $1,000 3,500 2,500 95,400 Retained Earnings Dividends Sales Revenue Cost of Goods Sold Salaries Expense Rent Expense Selling Expense Delivery Expense Supplies Expense Total 23,000 18,000 12,000 8,100 1,900 _800 $114,300 $114,300 What will be the final balance in the corporation's Retained Earnings account after recording the closing entries? O A. $32,600 O B. $20,100 O c. $35,100 OD. $1,000