ABC Inc. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​Trial Balance ​ ​ ​ ​ ​……

ABC Inc.
    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​Trial Balance
    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​December 31
                                    ​    Debit          ​    ​Credit
Cash                     ​            20
Capital Stock                          ​    ​               105
Retained Earnings                  ​    ​                ​55
Dividends              ​            10
Service Revenue                ​    ​    ​               185
Salaries Expense            ​   85
Depreciation           ​    ​      25
Supplies Expense             15     ​    ​    ​    ​ ___
                              ​    ​    ​ 365
What is the balance in retained earnings at December 31?
A、105.
C、60.