10)The following HCA Balance Sheet extract has been provided to you by Frank plc for the year ended 31 December 20X1: 90,000 10,000 Equity_ Share Capital Retained Earnings Non-Current Liabilities Loan Current Liabilities Trade Payables Total Equity & Liabilities Inflation index information is as follows: 20,000 5,000 125,000 1 January 20X1: 115 Average for the year 20X1: 120 31 December 20X1: 125 Furthermore, you are told that the total assets figure from a CPPA perspective is 165,000 and that the inflation index was 90 when the company was originally set up. Using the above information, work out the CPPA adjusted Retained Earnings figure for the year ended 31 December 20X1