Help! Please answer quickly if you can, I appreciate and will thumbs it up.

If service revenue is $220,000, total expenses are $175,000, additional capital stock issued of $14,000 and dividends declared are $2,000, what is the change in retained eamings as a result of the closing process? O A. An increase of $220,000 O B. An increase of $12,000 O C. An increase of $43,000 O D. An increase of $2,000