Please help, retained earnings is what is required

Adjusted Trial Balance Income Statement Account Title Debit Credit Debit Credit Cash 16,000 6,000 2,000 19,000 Balance Sheet Debit Credit 16,000 6,000 2,000 19,000 6,000 6,000 10,000 10,000 2,000 2,000 Accounts Receivable Supplies Equipment Accumulated Depr. Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Depreciation Expense 5,000 5,000 3,360 3,360 1,000 1,000 49,488 49,488 19,553 19,553 6,849 6,849 5,446 5,446 Totals 75,848 75,848 31,848 49,488 44,000 Net Income (Loss) 17,640 26,360 17,640 44,000 49,488 49,488 44,000 The effect of closing revenues and expenses to Retained Earnings will be to: a, increase Retained Earnings by $17,640 b. decrease Retained Earnings by $17,640 c. increase Retained Earnings by $31,848 Od decrease Retained Earnings by S44,000