Loma Company is a new company with a beginning retained earnings balance of zero. It has the following account balances at the end of the first year of operations: Accounts Payable $37,000 Revenues $106.000 Salaries Expense $13,000 Dividends $9,000 Utilities Expense $15,000 Advertising Expense $6,000 Short-term Investments $20,000 Cash $85,000 Land $50,000 Common Stock $55,000 O A $69,000 OB. $72.000 O c. $63,000 OD. $0