The Retained Earnings Account Has a Credit Balance of $37,000

Multiple Choice

The Retained earnings account has a credit balance of $37,000 before closing entries are made.If total revenues for the period are $55,200,total expenses are $39,800,and dividends are $9,000,what is the ending balance in the Retained earnings account after all closing entries are made?

A) $37,000.
B) $35,400.
C) $43,400.
D) $28,000.
E) $52,400.