Refer to the following adjusted trial balance after the first year of operations. Accounts Debit Credit Cash $ 1 ,900 Accounts Receivable 8 ,100 Office Supplies 900 Equipment 20,100 Accumulated Depreciation long dash Equipment $ 2,000 Accounts Payable 1, 700 Salaries Payable 900 Unearned Revenue 300 Common Stock 3, 800 Dividends 2,000 Service Revenue 54,300 Salaries Expense 26,000 Supplies Expense 2, 400 Depreciation Expense long dash Equipment 1,600 Total $ 63,000 $ 63,000 What will the balance of the Retained Earnings account be after the closing entries are posted?