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 $$9,900$

The starting balance of Inventory is $$3,800$

The starting balance of Retained Earnings is $$21,400$

$1.$ Consume good or service and pay expense of $$3$

$2.$ Sell product for $$40$ in cash with historical cost of $$32$

$3.$ Sell, deliver, and receive payment of $$25$ for service

What is the final amount in Retained Earnings?

Note: No unit adjustments are necessary.