Tara Westmont, the stockholder of Tiptoe Shoes, Inc, had annual revenues of $204,000 expenses of $13,200, and the company paid $25,600 cash in dividends to the owner (sole stockholder). The retained earnings accout before closing had a balance of $316,000. The ending retained earnings balance after closing i O$204,000 O$406,800 O$90.800 $381200 O $65200