Assume a company commenced operations on January 1, 2019. Its accounting records showed the following account balances at January 31: Accounts Payable $ 5,000 Bank Loan 10,000 Dividends $3,000 Rent Expense 23,000 Revenue 55,000 Common Stock 5,000 Salaries Expense 18,000 What is the balance in Retained Earnings account at January 31, 2019? $14,000 $6,000 $43,000 $11,000