The balances of select accounts of Janet Company as of December 31, 2016 are given below: Beg Balance Retained Earnings 40,000 Beg Balance - Paid in Capital 20,000 Accounts Payable 30,000 Net Income 25,000 Building 50,000 Common Stock Issued 30,000 What is the Total Retained Earnings shown on the balance sheet? O A) $50,000 B) $45,000 C) $55.000 D) $65,000