Windsor, Inc. compiled the following financial information as of December 31, 2022: Service revenue Common stock Equipment Operating expenses Cash Dividends Supplies Accounts payable Accounts receivable Retained earnings, 1/1/22 $839000 192000 238000 746000 200000 65000 39000 100000 94500 454000 Windsor's retained earnings on December 31, 2022 are: O $39000. O $482000. O $454000. O $549000