Baker Company's accounting records show a $42,100 balance in its Retained Earnings account on January 1, 2013. During the 2013 accounting cycle Baker earned $19,400 of revenue, incurred $9,800 of expense, and paid $500 of dividends. Revenues and expenses were recognized evenly throughout the accounting period.

Required: 

a. Determine the after closing balance in the Retained Earnings account as of December 31, 2012. 
b. Determine the before closing balance in the temporary accounts as of December 31, 2013. 
c. Determine the after closing balance in the Retained Earnings account as of December 31, 2013. 
d. Determine the balance in the Retained Earnings account as of June 30, 2013.