The following information was drawn from the accounting records of Wyckoff Company as of December 31, Year 2, before the temporary accounts had been closed. The Cash balance was $3,900, and Notes Payable amounted to $4,100. The company had revenues of $4,200 and expenses of $2,600. The companys Land account had a $6,000 balance. Dividends amounted to $700. The balance of the Common Stock account was $1,300. Required Identify which accounts would be classified as permanent and which accounts would be classified as temporary. Assuming that Wyckoffs beginning balance (as of January 1, Year 2) in the Retained Earnings account was $3,600, determine its balance after the temporary accounts were closed at the