The income statement for the year 2021 of Flint Co. contains the following information: Revenues $ 70800 Expenses: Salaries and Wages Expense $ 43900 Rent Expense 11700 10200 Advertising Expense Supplies Expense 5900 Utilities Expense 2500 Insurance Expense 2200 Total expenses 76400 Net income (loss) $(5600) At January 1, 2021, Flint reported retained earnings of $ 51200. Dividends for the year totalled $ 11300. At December 31, 2021, the company will report retained earnings of $39900. O $23100. O $ 34300. O $ 45600