ABC Company has share capital ordinary with a credit balance $30,000 and retained earnings with a credit balance of $17,000 before closing entries are made. If total revenues for the period are...

ABC Company has share capital ordinary with a credit balance $30,000 and retained earnings with a credit balance of $17,000 before closing entries are made.  If total revenues for the period are $15,200, total expenses are $19,800, and dividends are $3,000. What is the total equity section after all closing entries are made?