An adjusted trial balance is given below. Debit Credit Cash $13,000 Accounts Receivable 4,000 Prepaid Rent 800 Merchandise Inventory 27,000 Accounts Payable $4,000 Salaries Payable 1,000 Notes Payable 800 Common Stock 8,000 Retained Earnings 3,700 Dividends 2,000 Sales Revenue 93,700 Cost of Goods Sold 24,000 Salaries Expense 18,000 Rent Expense 12,000 Selling Expense 8,300 Delivery Expense 1,400 Supplies Expense 700 Total $111,200 $111,200 What will be the final balance in the corporation's Retained Earnings account after recording the closing entries? O A. $31,000 OB. $19,300 O C. $1,700 OD. $33,000