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During 2017, its first year of operations, Sheffield Corp. had revenues of $137800 and expenses of $69960. The business paid cash dividends of $38160. What

During 2017, its first year of operations, Sheffield Corp. had revenues of $137800 and expenses of $69960. The business paid cash dividends of $38160. What is the balance in Retained Earnings at December 31, 2017?

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