Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Sheffield Corp. is provided below. Debit Credit Accounts Receivable Dividends $60,980 22,090 Depreciation Expense 11,090 Equipment 178,750 Salaries and Wages Expense 76,520 Accounts Payable $44,520 Accumulated Depreciation-Equipment Unearned Rent Revenue 96,430 19,240 Service Revenue 154,390 Rent Revenue 5,210 Rent Expense 3,020 Retained Earnings 51,910 Supplies Expense 1,180 (a) (b) Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings