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Kincaid Company's Retained Earnings balance on January 1 was $9,000. During the current year, Kincaid earned $2,800 in revenues and incurred $4,500 in expenses. Kincaid declared and paid $2,200 in dividends, all in cash. After the closing entries are made, Kincaid's Retained Earnings balance on December 31 will be: A. $5,100. B. $9,600. C. $7,300. OD. $9,000