Love Company's accounting records show an after$-$closing balance of $$21,000$ in its Retained Earnings account on December $31,$ Year $2.$ During the Year $2$ accounting cycle, Love earned $$18,300$ of revenue, incurred $$10,800$ of expense, and paid $$3,100$ of dividends. Revenues and expenses were recognized evenly throughout the accounting period.

Required

a$.$ Determine the balance in the Retained Earnings account as of January $1,$ Year $3.$

b$.$ Determine the balance in the temporary accounts as of January $1,$ Year $2.$

c$.$ Determine the after$-$closing balance in the Retained Earnings account as of December $31,$ Year $1.$

d$.$ Determine the balance in the Retained Earnings account as of June $30,$ Year $2.$

$\backslash$table$[[$a$.,$Balance in the retained earnings, January $1,$ Year $3],[$b$.,$Balance in the temporary accounts, January $1,$ Year $2],[$c$.,$Closing retained earnings, December $31,$ Year $1],[$d$.,$Balance in the retained earnings, June $30,$ Year $2]]$