As of December 31, 2014, Blue Haven Company had total assets of $130,000, total liabilities of $39,000, and common stock of $65,000. The companys 2014 income statement contained revenue of $22,000 and expenses of $14,000. The 2014 statement of changes in stockholders equity stated that $2,300 of dividends were paid to investors.

Required

a.	Determine the before-closing balance in the Retained Earnings account on December 31, 2014.

b.	Determine the after-closing balance in the Retained Earnings account on December 31, 2014.

c.	Determine the before-closing balances in the Revenue, Expense, and Dividend accounts on December 31, 2014.

d.	Determine the after-closing balances in the Revenue, Expense, and Dividend accounts on December 31, 2014.