Use the following to answer questions 18 - 20: The following accounts and balances were drawn from the partnership records of Thelma & Louise, LLP on Dec 31, 2017: Cash $1,300 Accounts Receivable $850 Dividends 500 Common Stock 2,000 Equipment 1,700 Revenue 1,525 Accounts Payable 450 Expense 900 THE AMOUNT OF RETAINED EARNINGS AT THE BEGINNING OF THE YEAR 1/1/2017, WOULD BE: $1.275 $1,150 O $1,075 O $675