The Computing Company's Balance Sheet on September 30,2012 Follows During the Month of October,the Computing Company Recognized Revenues of

The Computing Company's balance sheet on September 30,2012 follows: $\begin{array} { l l } \text { Total Assets } & \$ 75,000 \\\text { Totel liabilities } & \$ 20,000 \\\text { laid-in-Capital } & \$ 25,000 \\\text { Retained Earnings } & \$ 30,000\end{array}$
During the month of October,the Computing Company recognized revenues of $52,000,cost of goods sold of $39,000,depreciation expense of $3,000,the payment of November and December's rent totaling $2,000,and salary expense of $6,000.The retained earnings balance at October 31,2012,will be

A) $33,000.
B) $54,000.
C) $32,000.
D) $56,000.
E) $36,000.