The Trial Balance of Barger Company at the End of the Accounting

The trial balance of Barger Company at the end of the accounting period,immediately prior to recording closing entries,showed the following:
$\begin{array}{lcc}& \text { Debit } &\text { Credit }\\\text { Cash } & 16,000 \\\text { Land } & 30,000\\\text {Notes Payable }&&19,400\\\text {Common Stock }&&9,000\\\text {Retained Earnings }&&14,000\\\text {Service Revenue }&&43,000\\\text { Expenses } & 38,400 \\\text { Dividends } & 1,000\\\text { Total }&\$85,400&\$85,400\end{array}$
What will the balance of the retained earnings account be after the closing entries are recorded?

A) $17,600
B) $4,600
C) $18,600
D) $3,600