Can someone build a statement of retained earnings from 2013 to 2015 using the following trail balances?

Checks figures:

Check Figures:
2015 Shareholders' Equity	$ 21,171,325
2014 Shareholders' Equity	$ 27,859,935
2013 Shareholders' Equity	$ 22,624,851

Chester, Inc.

Trial Balances for years ending December 31, 2013, 2014 and 2015

Account Description

2,013

2014

2015

Accounts Payable

(8,934,591)

(19,488,866)

(12,850,648)

Accounts Receivable

20,513,628

56,472,091

49,042,528

Accum. Depreciation

(205,000)

(786,102)

(1,403,257)

Administrative Wages Expense

21,094,132

18,344,399

19,706,506

Advertising Expense

1,121,425

1,161,276

1,058,391

Allowance for Doubtful Accounts

(1,578,525)

(2,387,691)

(2,942,552)

Auto Expenses

261,218

235,763

214,001

Bad Debt Expense

2,028,032

5,875,403

13,900,800

Bonus Expense

0

504,000

459,000

Bonuses payable

0

(504,000)

(459,000)

Buildings and Land Improvements

779,882

698,775

833,775

Cash on Hand

$2,483

$2,459

$2,511

Checking Account - Operating

247,646

252,858

243,892

Common Stock

(10,131,250)

(10,131,250)

(10,131,250)

Cost of Goods Sold

176,961,437

161,029,981

179,103,248

Current Portion LT Note Payable

0

(677,640)

(721,480)

Depreciation Expense

166,250

581,102

617,155

Dividend payable

(6,000,000)

(15,250,000)

(15,000,000)

Dividends

6,000,000

15,250,000

15,000,000

Federal Payroll Taxes Payable

(7,541)

(132,256)

(99,192)

FICA Employee Withholding

(1,648)

(9,452)

(7,089)

FICA Employer Withholding

(1,648)

(9,452)

(7,089)

Freight

5,378,689

4,749,095

4,325,068

Income from Investments

(665,079)

(658,672)

(549,387)

Income Tax Expense - Federal

2,956,250

14,142,240

7,269,540

Income Tax Expense - State

536,250

2,503,200

1,258,000

Income Taxes Receivable/Payable

0

(3,205,440)

(6,011,540)

Insurance Expense

1,067,428

1,045,085

951,774

Interest Expense

1,093,750

3,373,056

2,942,147

Interest Income

(255,379)

(147,707)

(142,168)

Interest payable

0

(470,311)

(568,429)

Inventory

23,531,507

75,351,471

65,990,780

Investments - Trading

6,935,712

6,850,198

6,978,923

Land

146,250

131,040

131,040

Legal and Professional Expense

4,506,417

11,037,039

8,987,069

Line of Credit

(12,500,000)

(52,231,360)

(47,481,737)

Long-Term Note Payable

(12,762,360)

(12,040,880)

Loss on Legal Settlement

23,965,000

-

-

Machinery, Equipment, Office Furniture

541,522

3,280,589

3,280,589

Maintenance Expense

76,420

96,020

87,641

Medicare Employer Withholding

(730)

(12,785)

(9,589)

Medicare Withholding

(730)

(12,785)

(9,589)

Miscellaneous Office Expense

21,279

27,803

25,390

MMKT Accounts

806,288

983,161

1,205,563

Office Supplies

9,259

9,565

9,182

Other Noncurrent Assets

67,301

-

-

Other Receivables

0

1,400,000

1,200,000

Paid-in Capital

(9,278,750)

(9,278,750)

(9,278,750)

Payroll Tax Expense

1,938,736

1,767,149

1,609,342

Pension/Profit-Sharing Plan Ex

3,750,000

3,696,000

3,366,000

Phone

95,467

57,911

53,651

Postal

160,042

87,140

79,360

Prepaid Insurance

1,829,143

2,830,474

2,667,722

Prepaid Rent

250,000

-

-

Property Tax Expense

100,619

110,252

101,319

Rent or Lease Expense

3,254,357

1,370,273

2,230,615

Research and Development

38,639,554

532,425

3,080,313

Reserve for Inventory Obsolescence

(3,765,000)

(12,136,103)

(10,558,525)

Retained Earnings (Beginning Balance)

(2,773,900)

????

????

Sales

(307,716,148)

(271,839,067)

(288,876,206)

Sales Returns

5,621,979

12,432,247

23,110,096

State Payroll Taxes Payable

(3,519)

(61,630)

(46,200)

Unrealized (Gains) and Losses - Investments

64,288

85,514

(128,725)

Utilities

169,554

170,765

155,600

Wages Payable

(36,838)

(264,513)

(198,384)

Warehouse Salaries

5,791,730

5,848,120

5,270,689

Warranty Expense

1,375,352

1,297,104

1,422,381

0

3,214,851

8,449,935