The following accounts and balances were drawn from the records of Hoover Company on December 31, 2013 $1,100 1,475 1,300 800 $2,000Accounts Cash Dividends Land Accounts ayable Receivable 1,000Common Stock 1,300Revenue 700Expense The amount of retained earnings as of January 1, 2014 was Multiple Cholce $2,225. $3,300. $1,725 $2,725