need help on practice problems!

The following is the adjusted trial balance for Baker Services. Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable OA. $202,300 B. $167,300 O C. $26,500 D. $24,000 Debit $54,200 26,000 7,500 3,100 45,000 155,000 76,000 Credit $17,500 9,500 27,000 S PUT, 200 Uadil rie 26,000 Accounts Receivable 00 Prepaid Insurance 7,500 Office Supplies 3,100 Dit Land 45,000 ce Building 155,000 Accumulated Depreciation-Building $17,500 500 Equipment 76,000 40 Accumulated Depreciation Equipment 9,500 20 Accounts Payable 27,000 Salaries Payable 3,500 ,00 Unearned Revenue 28,000 e 103,000 Mortgage Payable Common Stock 11,000 Retained Earnings 15,500 Dividends 24,000 ist Service Revenue 290,000 tinc Salaries Expense 63,000 Depreciation Expense-Building and Equipment 6,100 han Supplies Expense 13,000 enc Insurance Expense 14,100 Utilities Expense 18,000 tain Total $505,000 $505,000 tain After the closing entries are posted, what is the balance in Retained Earnings? ash f