The Retained earnings account has a credit balance of $37,000 before closing entries are made. If total revenues for the period are $55,200, total expenses are $39,800, and dividends are $9,000, what is the ending balance in the Retained earnings account after all closing entries are made? A) $37,000. B) $35,400. C) $43,400. D) $28,000. E) $52,400. Select one: OE D B