Assume the following account balances:Cash $30,000:Equipment $23,000;Accounts Receivable 45,000;Bank Loan 65,000;Supplies 3,000;Accounts Payable 35,000;Land 13,000;Share Capital ?;Building 67,000;Net Income 29,000. No dividends were paid. Calculate retained earnings.

a.

$29,000

b.

$52,000

c.

$100,000

d.

$6,000