Consider the following account starting balances and journal transactions involving these accounts. Use T-accounts to record the starting balances and organize the offsetting entries for the transactions.

The starting balance of Cash is $14,700 The starting balance of Inventory is $3,800 The starting balance of Retained Earnings is $22,900

Date	Accounts and Explanation	Debit	Credit
Mar 9	Cash	35
	Inventory		28
	Retained Earnings		7
	Sold and delivered product to customer
Mar 10	Cash	20
	Retained Earnings		20
	Sold, delivered, and received payment for service with no clear associated cost
Mar 11	Retained Earnings	3
	Cash		3
	Consumed good or service and paid expense with cash

What is the final amount in Retained Earnings?

Note: No unit adjustments are necessary.