The following accounts and balances were drawn from the records of Hoover Company on December 31, 2013: $1,800Accounts Receivable $1,050 1,375 1,200 750 Cash 900 Common Stock Dividends Land Accounts 1,200 Revenue 650 Expense Payable The amount of retained earnings as of January 1, 2014 was: Multiple Choice $2,025 $2,475 $3,000 1 575