In reference to this posting above: Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part.)

Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Riverbed Corporation is provided below.

		Debit		Credit
Accounts Receivable		$78,410
Dividends		28,400
Depreciation Expense		14,260
Equipment		229,820
Salaries and Wages Expense		98,390
Accounts Payable				$57,240
Accumulated DepreciationEquipment				123,980
Unearned Rent Revenue				24,730
Service Revenue				198,500
Rent Revenue				6,700
Rent Expense		3,890
Retained Earnings				66,740
Supplies Expense		1,510