Hoytsville Company had the following account balances for 20X1. Account Amount Net Income $25,000 Retained Earnings (beginning of year) 40,000 Dividends 10,000 Unrealized Gain on Available-for-Sale Securities 18,000 Foreign Currency Translation Adjustment (increase) 4,000 Prior-period adjustmentcorrection of previously OVERstated employee training expense 20,000 The beginning retained earnings amount does NOT reflect any necessary adjustments. What is the correct ENDING retained earnings balance for 20X1? $35,000 $97,000 $75,000 $93,000