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

Accounts Payable	$12,000
Accounts Receivable	2900
Accumulated Depreciation	1500
Depreciation Expense	1100
Dividends	2400
Insurance Expense	2600
Interest Revenue	1140
Prepaid Insurance	2020
Retained Earnings	10,600
Salary Expense	22,100
Service Revenue	37,800

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

A.

$13,140

B.

$21,340

C.

$38,940

D.

$10,740