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At the beginning of April, Owl Corporation has a balance of $12,000 in the Retained Earnings account. During the month of April, Owl had the following external transactions.


  1. Issue common stock for cash, $8,000.
  2. Provide services to customers on account, $6,100.
  3. Provide services to customers in exchange for cash, $2,400.
  4. Purchase equipment and pay cash, $5,600.
  5. Pay rent for April, $1,000.
  6. Pay workers' salaries for April, $2,500.
  7. Pay dividends to stockholders, $1,100.

Using the external transactions above, compute the balance of Retained Earnings at April 30 ...?