The year-end adjusted trial balance of the Timmons Tool & Die Corporation included the following account balances; capital stock, $200,000, retained earnings, $250,000, sales revenue, $800,000; cost of goods sold, $500,000; salaries expense $150,000; rent expense, $50,000. What is the ending balance in retained earnings after the closing entries are posted? A. $250,000 B. $150,000 C. $100,000 D. $350,000 E. $550,000