The following account balances prior to closing entries were taken from the records of Keswick Company: 
After closing entries at December 31, 2013, Retained Earnings will be:
Definitions:
Unemployment Rate
The percentage of the labor force that is jobless and actively looking for work.
Phillips Curve
An economic concept that depicts an inverse relationship between the rate of unemployment and the rate of inflation.
Central Bank
An institution that manages a country's currency, money supply, and interest rates, oversee the commercial banking system, and provides financial services to the government.
Unemployment Rate
The percentage of the labor force that is jobless and seeking employment, used as an indicator of the economy's health.
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