The following is the adjusted trial balance for Becker Photography. Accounts Debit Credit Cash $31,000 Accounts Receivable 24,000 Prepaid Insurance 6500 Office Supplies 3200 Building 145,000 Accumulated Depreciation-Building $13,500 Equipment 77,000 Accumulated Depreciation-Equipment 9500 Land Accounts Payable Salaries Payable 49,000 22,000 5000 Unearned Revenue Mortgage Payable Common Stock Retained Earnings Dividends 28,000 100,000 16,000 14,500 26,000 Service Revenue 266,500 Salaries Expense 61,000 Depreciation Expense-Building and Equipment 5900 Supplies Expense 11,000 Expense- liding and Equipment 5900 Supplies Expense 11,000 Insurance Expense 14,400 Utilities Expense 21,000 Total $475,000 $475,000 After the closing entries, what will the final balance in Retained Earnings be? O $141,700 O $183,700 O $30,500 O $26,000