Refer to the Following Adjusted Trial Balance What Will the Final Ending Balance in the Retained Earnings

Refer to the following adjusted trial balance. $\begin{array}{|l|r|r|}\hline \text { Accounts } & \text { Debit } & \text { Credit } \\\hline\text { Cash } & \$ 15,500 \\\hline \text { Accounts Receivable } & 8,400 \\\hline \text { Office Supplies } & 900 \\\hline \text { Equipment } & 9,400 & \\\hline\text { Accumulated Depreciation- Equipment } & & \$ 3,000 \\\hline \text { Accounts Payable } & & 1,800 \\\hline \text { Salaries Payable } & & 700 \\\hline \text { Unearned Revenue } & & 550 \\\hline \text { Common Stock } & & 3,900 \\\hline \text { Dividends } & 1,000 &\\\hline \text { Service Revenue } & & 52,050 \\\hline \text { Salaries Expense } & 23,000 & \\\hline \text { Supplies Expense } & 2,200 & \\\hline \text { Depreciation Expense- Equipment } & \underline{1,600} & \\\hline \text { Total } & \$ 62,000 & \$ 62,000 \\\hline\end{array}$
What will the final ending balance in the Retained Earnings account be after posting the closing entries?

A) $24,250
B) $25,250
C) $29,150
D) $26,250