Love Company's accounting records show an after$-$closing balance of $$19,900$ in its Retained Earnings account on December $31,$ Yea $5.$ During the Year $5$ accounting cycle, Love earned $$16,100$ of revenue, incurred $$9,700$ of expense, and paid $$2,000$ 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 $6$

b$.$ Determine the balance in the temporary accounts as of January $1,$ Year $5.$

c$.$ Determine the after$-$closing balance in the Retained Earnings account as of December $31,$ Year $4.$

d$.$ Determine the balance in the Retained Earnings account as of June $30,$ Year $5.$

$\backslash$table$[[$a$.,$Balance in the retained earnings, January $1,$ Year $6,$$$,19,900],[$b$.,$Balance in the temporary accounts, January $1,$ Year $5,$$$,0],[$c$.,$Closing retained earnings, December $31,$ Year $4,$$$,19,900],[$d$.,$Balance in the retained earnings, June $30,$ Year $5,$$$,21,600]]$