Prior to closing, Syracuse Company’s accounting records showed the following balances:

Retained Earnings : $8,600

Service revenue: 9,250

Interest revenue: 1,600

Salaries expense: 6,100

Operating expense: 2,150

Interest expense: 1,300

Dividends: 1,900

After closing, Syracuse’s retained earnings balance would be:

A. $8,600

B. $9,900

C. $8,000

D. $11,800