please help

An adjusted trial balance is given below. Credit Debit $16,000 6,000 800 26,000 Cash Accounts Receivable Prepaid Rent Merchandise Inventory Accounts Payable Salaries Payable Notes Payable Common Stock Retained Earnings $4,100 500 800 8,000 3,700 Retained Earnings Dividends Sales Revenue Cost of Goods Sold Salaries Expense Rent Expense Selling Expense Delivery Expense Supplies Expense Total 3,700 1,000 103,500 24,000 21,000 15,000 8,200 2,000 600 $120,600 $120,600 What will be the final balance in the corporation's Retained Earnings account after recording the closing entries? O A. $36,400 OB. $23,700 O C. $35,400 OD. $2,700