Debit	Credit
Cash	$781
Accounts receivable	1,049
Inventory	1,562
Prepaid rent	43
Property, plant & equipment	150
Accumulated depreciation		26
Accounts payable		41
Unearned revenue		61
Common stock		103
Retained earnings		3,305
Service revenue		134
Interest revenue		28
Salary expense	80
Travel expense	33	_____
Total	$3,698	$3,698

After closing entries have been posted, the balance in retained earnings will be