The following is the adjusted trial balance for Baker Services. Credit Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Debit $26,700 24,000 5,500 3,000 46,000 150.00 $14,500 73,000 Accumulated Depreciation-Building Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Mortgage Payable Common Stock Retained Earnings Dividends Service Revenue 9,000 27,000 3,000 26,000 101,000 15,000 14,500 22,000 260.000 Salaries Expense Depreciation Expense-Building and Equipment Supplies Expense Insurance Expense Utilities Expense Total 63,000 5,600 16,000 14,200 21.000 $470.000 $470,000 After the closing entries are posted, what is the balance in Retained Earnings? A. $132,700 OB. $29.500 OC. $169 700 OD. $22.000