Use the following to answer the next 2 questions. The Black Keys' December 31, 2011 trial balance after adjusting entries, but before closing entries was as follows Debit Credit $ 25,200 22,200 6,600 7,200 86,000 17,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Patent Accounts Payable Unearned Service Revenue Wages payable Common Stock Retained Earnings 1/1/2011 Service Revenue Salaries Expense Utilities Expense Rent $20,000 15,000 30,000 29,000 54,000 38,100 18,000 900 Totals S186,100 $186,100 9.What are total current assets on December 31,2011? A.S47,400 B.S50,400 C.$57,200 D.S61,200 E.$78,200 10. Utilizing the above trial balance, what is the December 31, 2011 Retained Earnings balance after closing entries have been made? A.S54,000 B.S66,600 C.$70,200 D.$73,800 E.$83,000