answer only

The assets and liabilities of Guster Services at March 31, 2013, the end of the current year, and its revenue and expenses for the year are listed below. The retained earnings balance was $176138 at April 1, 2012, the beginning of the current year. Accounts Payable $1030 Land $49146 Accounts Receivable $7757 Miscellaneous Expense $265 Building $153455 Office Expense $1077 Cash $32463 Stock $39301 Dividends $16398 Supplies $1508 Fees Earned $70700 Wages Expense $25100 Upon completion of a Statement of Retained Earnings, Guster Services would be reporting ending Retained Earnings of $