The adjusted trial balance for Bay Shore Tax Accountants for the year-ended December 31, 2020 is included below. Only use the information below to answer the question. Do NOT rely on information provided in another question. Bay Shore Tax Accountants Adjusted Trial Balance December 31, 2020 US Dollar Debit Credit $ 40,000 $ 18,000 $ 270,000 $ 86,000 $ 900,000 $ 120,600 $ 720,000 $ 81,000 $ 28,000 $ 330,000 $ 729,000 $ 33,100 $ 72,600 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 $ 5,800 $ 450,000 $ 10,300 $ 425,000 $ 32,400 $ 81,000 $ 239,400 $ 52,200 $ 104.400 $ 24,700 $ 57,600 $ 8,800 $ 340,200 $ 10,100 2,635,100 $ 2,635,100 $ After completing all closing entries required in the closing process, what is the balance in the Dividends account? $129,500 ($28,000) $340,900 $ 28,000 None of the above