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$,25,000],[$Service Revenue,$305,000],[$Salaries Expense,$70,000],[$Depreciation Expense$-$Building and Equipment,$6,800],[$Supplies Expense,$14,300],[$Insurance Expense,$17,000],[$Utilities Expense,$20,600]]$

A$.$ $$128,700$

B$.$ $$151,300$

C$.$ $$280,000$

D$.$ $$176,300$