Assume a company commenced operations on January 1, 2017. Its accounting records showed the following account balances at January 31: Accounts Payable Bank Loan Dividends Rent expense Revenue Salaries expense $5,000 15,000 $3,000 23,000 55,000 18,000 What is the balance in Retained Earnings account at January 31, 2017? A) $14.000 B) 56.000 C) $43,000 D) $11.000