Selected year-end account balances from the adjusted trial balance as of December 31,2025 , for Marigold Corporation is provided below. Date Account Titles and Explanation Debit Credit Dec, 31 Service Reverue 220,560 Rent Revenue 7,440 Income Summary 228,000 (To dose revenue accounts) Dec, 31 income Summary 131,160 Depreciation Expense 15,840 Salaries and Wages Expense 109,320 Rent Expense 4,320 Supplies Experse 1.680 (To close expense accounts) Dec, 31 Income Summary 96840 Retained Earnings 1.680 (To close net income to retained earnings) Dec, 31 Retained Earnings 31,560 Dividends 31,560 (To close dividends to retained earnings) Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part)