O A. $30,000 OB. $24,600 C. $17,600 O D. $26,600 The adjusted trial balance of Sodajerk Company at December 31, 2013 includes the following accounts: Retained Earnings at the beginning of the year $12,600; Dividends $7,000; Service Revenue $35,000; Salaries and Wages Expense $13,000; Insurance Expense $2,000; Rent Expense $3,500; Supplies Expense $2,500; and Depreciation Expense $2,000. What is the balance of retained earnings in the retained earnings statement for the year ended December 31, 2013