D) It incred 25) Refer to the following adjusted trial balance after the first year of operations. Debit Credit Accounts $1,900 8,900 200 22,300 Cash Accounts Receivable Office Supplies Equipment $2,000 1,000 850 400 3,600 Accumulated Depreciation- Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense 3,000 55,150 23,000 2,000 1700 Depreciation Expense- Equipment Total What will the balance of the Retained Earnings account be after the closing entries are posted? A) $28,450 B) $25,450 C) $32,050 D) $31,450