The Following Information Is Available for the Noir Detective Agency $$\begin{array} { l r } \text { Net Loss } &\$ 17,600 \\\text { Retained earnings } & 289,000 \\\text { Dividends } & 32,000\end{array}$$

Multiple Choice

The following information is available for the Noir Detective Agency.After closing entries are posted,what will be the balance in the Retained earnings account?
$$\begin{array} { l r } \text { Net Loss } &\$ 17,600 \\\text { Retained earnings } & 289,000 \\\text { Dividends } & 32,000\end{array}$$

A) $239,400.
B) $274,600.
C) $303,400.
D) $289,000.
E) $257,000.