As of December 31, Year 1, Flowers Company had total assets of $120,000, total liabilities of $36,000, and common stock of $60,000. The companys Year 1 income statement contained revenue of $20,000 and expenses of $13,000. The Year 1 statement of changes in stockholders equity stated that $2,200 of dividends were paid to investors. Required a. Determine the before-closing balance in the Retained Earnings account on December 31, Year 1. b. Determine the after-closing balance in the Retained Earnings account on December 31, Year 1. c. Determine the before-closing balances in the Revenue, Expense, and Dividend accounts on December 31, Year 1. d. Determine the after-closing balances in the Revenue, Expense, and Dividend accounts on December 31, Year 1.