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 $16,000 Dividends $10,000 Utilities Expense $15,000 Advertising Expense $10,000 Short-term Investments $20,000 Cash $76,000 Land $50,000 Common Stock $54,000 OA. $65,000 OB. $75,000 c. $55,000 OD. $21,000