The trial balance of Barger Company at the end of the accounting period, Immediately prior to recording closing entries, showed: Dr. 24.000 46,000 Cash Land Notes payable Common stock Retained earnings Service revenue Expenses Dividends 27,400 17,000 10,800 59,000 42,400 1,800 Total $114,200 $114,200 After closing entries, the Retained Earnings account will have a balance of O $27.400 O $14,800 O $16,600 O $25,600