Warren Enterprises had the following events during 2016: The business issued $21,000 of common stock to its stockholders. The business purchased land for $13,000 cash. Services were provided to customers for $17,000 cash. Services were provided to customers for $6,000 on account. The company borrowed $17,000 from the bank. Operating expenses of $13,000 were incurred and paid in cash. Salary expense of $900 was accrued. A dividend of $5,000 was paid to the stockholders of Warren Enterprises. Assuming the company began operations during 2016, the amount of retained earnings as of December 31, 2016 would be: $4, 100 $23,000 $10, 100 $3, 900