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Exercise 1-23A Retained earnings and the closing process LO 1-7 As of December 31, 2016, Flowers Company had total assets of $110,000, total liabilities of $33,000, and common stock of $55,000. The company's 2016 income statement contained revenue of $18,000 and expenses of $12,000. The 2016 statement of changes in stockholder's equity stated that $2,100 of dividends were paid to investors Required a. Determine the before-closing balance in the Retained Earnings account on December 31, 2016. Retained earnings before- closing $ 22,000 b. Determine the after-closing balance in the Retained Earnings account on December 31, 2016. Retained earnings after-closing$ 25,900