Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Whispering Winds Corp. is provided below. Debit Credit Accounts Receivable $58,080 Dividends 21,040 Depreciation Expense 10,560 Equipment 170.240 Salaries and Wages Expense 72,880 Accounts Payable $42,400 Accumulated Depreciation-Equipment 91,840 Unearned Rent Revenue 18,320 Service Revenue 147,040 Rent Revenue 4,960 Rent Expense 2,880 Retained Earnings 49,440 Supplies Expense 1,120 Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings Dec. 31 V >