Brand Company shares the following incomplete Income Summary Taccount related to the 20X1 year-end closing entries (Brand only prepares closing entries once per year at year-end). As you can see in the below Taccount, closing entry (i) and (ii) are included but entry (iii) is missing. If Brand started 20X1 with $17,000 in retained earnings and during 20X1 declared $15,000 of dividends what value will the company report on its balance sheet at 12/31/20X1 for retained earnings? Income Summary 65,000.00 (i) m 93,000.00 m ) $2,000 $30,000 $28,000 $(26,000) $45,000