following adjusted trial balance after the first year of operations. Accounts Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation- Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Supplies Expense Depreciation Expense-Equipment Total Debit $15,500 8,300 200 16,900 Credit $2,000 1,100 700 450 3,100 3,000 61,650 21,000 2,300 1,800 $69,000 $69,000 What will the balance of the Retained Earnings account be after the closing entries are posted? A. $39,650 B. $36,550 C. $33,550 D. $39,550