An adjusted trial balance is given below. Debit Credit Cash $14,000 Accounts Receivable 4,000 Prepaid Rent 800 Merchandise Inventory 27,000 Accounts Payable $4,000 Salaries Payable 2,000 Notes Payable Common Stock 600 8,000 Retained Earnings 3,700 Dividends 2,500 Sales Revenue 99,400 Cost of Goods Sold 25,000 Salaries Expense 19,000 Rent Expense 15,000 Selling Expense 8,100 Delivery Expense 1,600 Supplies Expense 700 Total $117,700 $117,700 What will be the final balance in the corporation's Retained Earnings account after recording the closing entries? A. $33,700 B. $19,500 C. $1,200 D. $31,200