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$)?$

$\backslash$table$[[$Dividends$,22,000],[$Service Revenue,$306,000],[$Salaries Expense,$62,000],[$Depreciation Expense $-$ Building and Equipment,$6,200],[$Supplies Expense,$14,100],[$Insurance Expense,$16,700],[$Utilities Expense,$21,000]]$

A$.$ $$186,000$

B$.$ $$164,000$

C$.$ $$120,000$

D$.$ $$284,000$