The following accounts and balances were drawn from the records of Hoover Company on December 31, 2013 Cash $1,150 $2200 Accounts Receivable 1.100 Common Stock 1,400 Revenue 750 | Expense Dividends Land Accounts Payable 1,575 1.400 850 The amount of retained earnings as of January 1, 2014 was. Multiple Choice $2.975 $2.425