Selected year-end account balances from the adjusted trial balance as of December 31, 2027, for Carla Vista Corporation is provided below. Debit Credit Accounts Receivable $72,800 Dividends 27,700 Depreciation Expense 12,400 Equipment 212,600 Salaries and Wages Expense 90,500 Accounts Payable $53,000 Accumulated Depreciation-Equipment Unearned Rent Revenue 116,400 23,300 Service Revenue 184,000 Rent Revenue 7,000 Rent Expense 2,800 Retained Earnings 63,200 Supplies Expense 1,000 Income Summary (To close revenue account) Dec. 31 Income Summary Rent Expense Supplies Expense Salaries and Wages Expense Depreciation Expense (To close expense account) Dec. 31 Income Summary Retained earnings (To close net income / (loss)) Dec. 31 Retained Earnings Dividends 106,700 84,300 27,700 191,000 2,800 1,000 90,500 12,400 84,300 27,700 (b) Your answer is partially correct. Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries recorded in the previous part of the question.) Retained Earnings Dec. 31 27,700 Jan. 1 Bal. Dec. 31 84,300 Bal.