Sigma Consulting Group Adjusted Trial Balance December 31, 2020 US Dollar Debit Credit $ 22,000 $ 12,000 $ 223,000 $ 20,000 $ 325,000 $ 39,000 $ 300,000 $ 20,000 $ 3,000 $ 175,000 $ 295,000 $ 3,200 $ 39,000 Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Building Cash Common Stock Depreciation Expense Dividends Equipment Fees Earned Interest Expense Insurance Expense Interest Payable Land Miscellaneous Expense Notes Payable Prepaid Insurance Expense Rent Expense Retained Earnings Sales Revenue Supplies Supplies Expense Unearned Sales Revenue Utilities Expense Wages Expense Wages Payable $ 1.000 $ 150.000 $ 3,400 $ 67,500 $ 15,000 $ 73,000 $ 33,300 $ 90,000 $ 67,000 $ 17,500 $ 32,000 $ 4,000 $ 142,000 $ 4,300 1,088,100 $ 1,088,100 $ After all closing entries have been performed for the year-end December 31, 2020, what is the balance in the Retained Earnings account? $ 79,900 O $ 130,200 O$ 145,200 O $ 113,200 None of the above