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