need help on practice problems!

Given the following account balances before closing entries, what would be the balance for Retained Earnings on the Post-Closing Trial Balance (assuming the beginning Retained Earnings balance is zero)? Dividends 20,000 Service Revenue 300,000 Salaries Expense 62,000 Depreciation Expense - Building and Equipment 6,800 Supplies Expense 14,200 Insurance Expense 16,700 Utilities Expense 20,400 A. $120,100 B. $280,000 OC. $179,900 D. $159,900 BEER