As of January 1, Retained Earnings had a credit balance of $33,400. During the year, dividends totaled $900, and the business incurred a net loss of $46,800. The balance of Retained Earnings as of the end of the year is

Group of answer choices

A. credit balance of $81,100

B. debit balance of $1,400.

C. debit balance of $12,500.

D. debit balance of $14,300.