The following accounts and balances are taken from Moore Company's adjusted trial balance: Accounts Payable $8,000 Accounts Receivable 3,100 Accumulated Depreciation 1,500 Depreciation Expense 1,800 Dividends 2,800 O A. $38,240 B. $12,340 C. $9,540 OD. $20,540 The following accounts and balances are taken from Moore Company's adjusted trial balance: Accounts Payable $8,000 Accounts Receivable 3,100 Accumulated Depreciation 1,500 Depreciation Expense 1,800 Dividends 2,800 Insurance Expense 2,000 Interest Revenue 1,440 Prepaid Insurance 2,320 Retained Earnings 11,000 Salary Expense 22,100 Service Revenue 36,800 What is the ending balance in Retained Earnings after the closing entries are completed? O A. $38,240 B. $12,340 C. $9,540 D. $20,540