The trial balance shows the following selected accounts and balances at the end of the fiscal year dated Dec 31, 2014. All accounts have their normal balances. Cash 10,400 Retained Earnings (1/1/14) 15,000 Salaries Payable 2,100Insurance Expense 1,500 Accounts Receivable 17,300 Unearned Rent Revenue 3,600 Dividends 5,000 Office Supplies 5,700 Notes Payable 4,000 Repair Expense 14,000 Office Supplies Expense 1,600 Service Revenue 34,700 Rent Revenue 11,900 Prepaid Insurance 2,500 Accounts Payable 6,800 Salaries Expense 18,100 Common Stock 4,000 25. The trial balance shows the following selected accounts and balances at the end of the fiscal year dated Dec 31, 2014. All accounts have their normal balances. What is the balance in retained Earnings after journalizing and posting the closing entries? a. 25,000 b. 26,400 C. 21,400 d. 15,000 e. None of the above