Randall's Service Company began operations on January1, 2019. The following Trial Balance was prepared on December31, 2019. Capital contributions during the year were$54,000.

Randall's Service Company

Trial Balance

December31, 2019

Account Title

Debit

Credit

Cash

$25,400

Accounts Receivable

5,000

Prepaid Rent

1,200

Office Supplies

3,400

Land

45,000

Building

16,500

Equipment

23,000

Accounts Payable

$15,000

Unearned Revenue

5,000

Notes Payable

25,000

Common Stock

54,000

Dividends

6,300

Service Revenue

83,100

Salaries Expense

34,000

Rent Expense

15,000

Office Expense

5,100

Repair Expense

2,200

Total

$182,100

$182,100

What is the December31, 2019 balance of RetainedEarnings?