Debit Credit Cash $12,500 Accounts Receivable $ 4,500 Accounts Payable $3,000 Common Stock $7,600 Retained Earnings $5,000 Revenues Expenses Totals $2,800 $ 1,400 $18,400 $18,400 After closing entries, the Retained Earnings would have a balance of: a) $6,400 b) $18,400 c) $7,800 d) $9,200