The trial balance of Barger Company at the end of the accounting period, immediately prior to recording closing entries, showed the following: 333 Cash Land Notes payable Common stock Retained earnings Service revenue Expenses Dividends Total Debit Credit 28,000 54,000 31,400 21,000 9,200 67.000 44,400 2,200 $128,600 $128,600 What will the balance of the retained earnings account be after the closing entries are recorded? Multiple Choice $20,400