Company A and Company B are identical in all regards except that during Year $1$ Company A borrowed $$23,000$ at an interest rate of $10\%.$ In contrast, Company B obtained financing by acquiring $$23,000$ from sale of common stock. Company B agreed to pay a $$2,300$ cash dividend each year. Both companies are in a $30\%$ tax bracket. Which company would show the greater retained earnings at the end of Year $1,$ and by what amount?