Financial Accounting questions, need answer

1) Elston Company compiled the following financial information as of December 31, 2014: $700,000 Service revenue Common stock 150,000 Equipment 200,000 625, 000 Operating expenses Cash 175,000 Dividends 50,000 Supplies Inventory 25,000 Accounts payable 100,000 Accounts receivable 75,000 Retained earnings, 1/1/14 375, 000 Elston' s retained earnings on December 31, 2014 are a. $450,000 b. $375,000 c. $400,000 d. $25,000