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The following selected accounts and account balances were taken from the records of Nowell Company. Except as otherwise indicated, all balances are as of December 31, 2018. before the closing entries were recorded. $10,400 8,200 3,280 700 Consulting revenue Cash Cash received from common stock issued during 2017 Travel expense Dividends Cash flow from investing activities Rent expense Payment to reduce debt principal Retained earnings, January 1, 2018 Salary expense Cash flow from operating activities Common stock, December 31, 2018 Other operating expenses 1,500 2,800 1,550 22,700 14,100 3,000 2,600 10,400 2,100 0-1. Determine the Retained Earnings account balance at December 31, 2018