Given the following account balances before closing entries, what would be the balance for Retained Earnings on the PostClosing Trial Balance (assuming the beginning Retained Earnings balance is zero)?

Dividends	26,000
Service Revenue	304,000
Salaries Expense	63,000
Depreciation ExpenseBuilding and Equipment	6,400
Supplies Expense	14,300
Insurance Expense	16,700
Utilities Expense	20,200

A.

$157,400

B.

$278,000

C.

$183,400

D.

120600