Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2023: Accounts Payable $26,660 Accounts Receivable 40,100 Accumulated depreciation, Equipment 11,090 Accumulated depreciation, Warehouse 22,180 Cash 9,300 Cash Dividends 20,500 Common Shares 121,000 Equipment 79,300 Income Tax Expense 41,500 Land 126,600 Notes Payable, due in 2026 34,500 Operating Expenses 110,100 Preferred Shares 40,100 Retained Earnings Revenue warehouse 26,620 281,050 137,800 The company uses an income summary account in the closing process, 2. Calculate the post-closing balance in Retained Earnings at December 31, 2023. (Amounts to be deducted should be indicated by a minus sign.) Post-Closing Balance in Retained Earnings Ratained earings December 31, 2022 Ritained warnings December 31, 2023