Refer to the following adjusted trial balance after the first year of operations.Accounts Debit CreditCash $1,900 Accounts Receivable 8,900 Office Supplies 200 Equipment 22,300 Accumulated Depreciation— Equipment $2,000Accounts Payable 1,000Salaries Payable 850Unearned Revenue 400Common Stock 3,600Dividends 3,000 Service Revenue 55,150Salaries Expense 23,000 Supplies Expense 2,000 Depreciation Expense— Equipment 1,700 Total $63,000 $63,000What will the balance of the Retained Earnings account be after the closing entries are posted?