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?

Multiple Choice

$$37,000.$

$$35,400.$

$$43,400.$

$$28,000.$

$$52,400.$