Presented below are selected account balances for Swifty Co. as of December 31, 2025:
Inventory 12/31/25: 59,970
Cost of Goods Sold: 223,818
Common Stock: 75,590
Selling Expenses: 16,076
Retained Earnings: ?
a) 142,328
b) 207,324
c) 244,088
d) 303,258

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