The following accounts and balances are taken from Moore Company's adjusted trial balance:

Accounts Payable	$10,000
Accounts Receivable	3,000
Accumulated Depreciation	1,800
Depreciation Expense	1,600
Dividends	2,000
Insurance Expense	2,300
Interest Revenue	1,340
Prepaid Insurance	2,320
Retained Earnings	10,100
Salary Expense	25,100
Service Revenue	37,800

What is the ending balance in Retained Earnings after the closing entries are completed?

A) $8,140

B) $10,140

C) $18,240

D) $39,140