Consider the following account starting balances and transactions involving these accounts.

Use T$-$accounts to record the starting balances and the offsetting entries for the transactions.

The starting balance of Cash is $$13,700$

The starting balance of Inventory is $$5,100$

The starting balance of Retained Earnings is $$24,500$

$1.$ Sell, deliver, and receive payment of $$20$ for service

$2.$ Consume good or service and pay expense of $$2$

$3.$ Sell product for $$25$ in cash with historical cost of $$20$

What is the final amount in Retained Earnings?

Note: No unit adjustments are necessary.