The following adjusted trial balance was drawn from the records of the Dakota Company.

Account Title Debit Credit

Cash $ $500$

Equipment $2,000$

Accounts Payable $ $1,000$

Common Stock $800$

Retained Earnings $500$

Service Revenue $900$

Operating Expenses $600$

Dividends $100$

Totals $ $3,200$ $ $3,200$

Based on the information in the trial balance, the after$-$closing balance in the retained earnings account will be:

Multiple Choice

$$700.$

$$1,400.$

$$300.$

$$200.$