Given the following account balances before closing entries, what would be the balance for Retained Earnings on the Post-Closing Trial Balance (assuming the beginning Retained Earnings balance is zero)? Dividends Service Revenue Salaries Expense 26,000 290,000 60,000 Depreciation Expense-Building and Equipment 7,000 14,800 13,700 20,300 Supplies Expense Insurance Expense Utilities Expense