Which law grants the copyright holder exclusive rights to the product and to the financial gain resulting from the product that he or she creates, another entity owns or distributes

The retained earnings account has a credit balance of $24,650 before closing entries are made. if total revenues for the period are $77,700, total expenses are $56,900, and dividends are $13,050, what is the ending balance in the retained earnings account after all closing entries are made?