Selected adjusted balances of the Rose Corporation, prepared as of December 31, are as follows: Account Balance Account type Service fees earned $117,000 Answer Temporary Interest income 6,240 Answer Temporary Salaries expense 59,760 Answer Temporary Advertising expense 5,160 Answer Temporary Depreciation expense 10,440 Answer Temporary Income tax expense 11,880 Answer Temporary Common stock 90,000 Answer Permanent Retained earnings, beg. balance 69,240 Answer Permanent Cash dividends 18,000 Answer Temporary Identify the temporary accounts that will be closed to Retained Earnings. Once the closing process is completed, what is the ending balance in the Retained Earnings account