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$,24,000],[$Service Revenue,$285,000],[$Salaries Expense,$60,000],[$Depreciation Expense$-$Building and Equipment,$6,900],[$Supplies Expense,$14,200],[$Insurance Expense,$13,200],[$Utilities Expense,$20,400]]$

A$.$ $$114,700$

B$.$ $$194,300$

C$.$ $$146,300$

D$.$ $$170,300$