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Prepare the December $31$ post$-$closing trial balance. Note: The Retained Earnings account balance was $$33,600$ on December $31$ of the prior year.

Following are accounts and year$-$end adjusted balances of Cruz Company as of December $31.$

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$18,000,],[126,$Supplies,$9,700,],[128,$Prepaid insurance,$2,000,],[167,$Equipment,$23,000,],[168,$Accumulated depreciation$-$Equipment,,$$5,500$

Find the retained earnings