Indicate on which financial statement each of the following items appear. Use "I/S" for income statement, "R/E" for the statement of retained earnings, and "B/S" for the balance sheet. Financial Statement Account VS or R/E or B/S a. Fees Earned b. Cash Uncarned Revenue d. Rent Expense Accounts Receivable Notes Payable g. Prepaid Rent Salaries Expense Cost of Goods Sold Dividends Tax Expense 1. Discontinued Operations A company had annual revenues of $185,000, expenses of $103,700, and paid dividends of $18,000 during the current year. The retained earnings account before closing had a balance of $297,000. Calculate the ending retained earnings balance after the closing process. Show your calculation in detail