At the beginning of the year, a company's balance sheet reported the following balances: Total Assets = $185,000; Total Liabilities = $25,200; Total Paid-in capital of $58,800; and Retained earnings = $101,000. During the year, the company reported revenues of $51,400 and expenses of $33,600. In addition, dividends for the year totaled $22,400. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be: Multiple Choice $73,800. $96,400. $4,600. $105,600. $141,200