Given the following account balances before closing entries, what would be the balance for Retained...

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Accounting

Given the following account balances before closing entries, what would be the balance for Retained Earnings on the Post - Closing Trial Balance (assuming the beginning Retained Earnings balance is zero)?
\table[[Dividends,25,000],[Service Revenue,305,000],[Salaries Expense,70,000],[Depreciation Expense-Building and Equipment,6,800],[Supplies Expense,14,300],[Insurance Expense,17,000],[Utilities Expense,20,600]]
A. $128,700
B. $151,300
C. $280,000
D. $176,300
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