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The retained earnings account had a beginning credit balance of $26,550. During the period, the business had a net loss $12,750, and the company paid

The retained earnings account had a beginning credit balance of $26,550. During the period, the business had a net loss $12,750, and the company paid dividends of $8,100. The ending balance in the retained earnings account is:

A, $39,300.

B. $5,700.

C. $31,200.

D. $13,800.

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