Prior to its month end close, South Mountain Co's accounting records showed the following balances:

Retained Earnings	$16,800
Service Revenue	$21,750
Interest Revenue	$ 1,800
Salaries Expense	$12,300
Operating Expense	$3,450
Interest Expense	$ 900
Dividends	$ 2,700

After closing, South Mountain Co.'s retained earnings balance would be:

After closing,

		$16,800
		$23,700
		$21,000
		$26,400