The trial balance of Barger Company at the end of the accounting period, immediately prior to recording closing entries, showed the following: Debit credit Cash 16,000 Land 30,000 Notes payable 19,400 Common stock 9,000 Retained earnings 14,000 Service revenue 43,000 Expenses 38,400 Dividends 1,000 Total $ 85,400 $ 85,400 What will the balance of the retained earnings account be after the closing entries are recorded