The following is a partial list of accounts from a company's December 31, 2022, unadjusted Trial Balance: Accounts Receivable $17,000 Unearned Revenue $22,890 28,380 Retained Earnings (1/1/22) 171,675 Interest Revenue Utilities Expense 15,300 Prepaid Expenses 6,400 Dividends Salary Expense 9,000 Service Revenue 91,600 32,830 Interest Expense 6,300 Accrued Expenses 12,950 Rent Expense 28,170 What is the balance in the Retained Earnings account on December 31, 2022? Select one: a. $187,105 X b. $209,055 c. $209,995 d. $222,945 e. $200,055