at December 31, 2016 indicated that total assets were $125,000 and total liabilities were $92,800. At December 31, 2017 total assets had increased by $67,000 and total liabilities had increased by $11,600. During 2017, Sparky issued $15,000 in new common stock and paid a $12,000 dividend. You discover that while the dividend account had been closed at year end, no other closing entry had yet been recorded for Retained Earnings. Provide the missing closing entry: (Choose from the following account titles when recording your Closing Entry: Cash, Net Income, Retained Earnings, Net Loss, Income Summary, Common Stock, Dividends.