Closing Entries balances. The Dividends account has a debit balance of $$17,000.$ The Retained Earnings account has a beginning credit balance of $$120,000.$ Expenses totaled $$308,500,$ and revenues totaled $$347,400.$ Prepare journal entries to complete the closing procedures as of year$-$end directly to Retained Earnings. After these entries are posted, what is the balance in the Retained Earnings account?