Remal Bidiya Company began operations on January 1, 2020. During January, Romal Bidiya Company named revenue of RO 135,000, incurred expenses of RO 57,200, and paid dividends of RO 6,000. Retained earnings at the end the month Select one: a. RO 40,000 b. RO 71,800 C. RO 51,200 d. RO 46,000