Rollins Companys accounting records show an after-closing balance of $19,400 in its Retained Earnings account on December 31, 2014. During the 2014 accounting cycle, Rollins earned $15,100 of revenue, incurred $9,200 of expense, and paid $1,500 of dividends. Revenues and expenses were recognized evenly throughout the accounting period.

Required
a.	Determine the balance in the Retained Earnings account as of January 1, 2015.

b.	Determine the balance in the temporary accounts as of January 1, 2014.

c.	Determine the after-closing balance in the Retained Earnings account as of December 31, 2013.

d.	Determine the balance in the Retained Earnings account as of June 30, 2014