Can you please tell me why some of my answers are wrong and how to calculate retained earnings?

The following information for Moore Inc. is available as on December 31 and includes all of Moore's financial statement amounts exc Accounts receivable $68,910 Property, plant, and equipment $90,000 Cash 16,290 Rent expense 135,000 Common stock (10,000 shares) 70,000 Retained earnings ? Cost of goods sold $395,000 Salaries expense 235,200 Income taxes expense 8,600 Salaries payable 14,800 Income taxes payable 4,150 Sales revenue 863,500 Interest expense 16,000 Supplies 44,100 Interest income 2,000 Supplies expense 34,400 Notes payable (due in 10 years) 25,000 Prepaid rent (building) 31,500 Required: -21 Moore Inc. Income Statement For the year ending December 31 Sales revenue 863,500 Cost of goods sold 395,000 Gross margin 468,500 Operating expenses: Salaries expense 235,200 Rent expense 135,000 Supplies expense 34,400 Total operating expenses 404,600 63,900 Income from operations Other income and expenses: Interest income 2,000 Interest expense 16,000 Total other income and expenses 18,000 X Income before income taxes 45,900 X Income tax expense 8,600 Net income 37,300 X Assets Current assets: Cash 16,290 Accounts receivable 68,910 Supplies 44,100 Prepaid rent 31,500 160,800 Total current assets Property, plant, and equipment 90,000 Total assets 250,800 Liabilities Current liabilities: Salaries payable 14,800 Income taxes payable 4,150 18,950 Total current liabilities Long-term liabilities: Notes payable 25,000 Total liabilities $ 43,950 Liabilities Current liabilities: Salaries payable 14,800 Income taxes payable 4,150 18,950 Total current liabilities Long-term liabilities: Notes payable 25,000 Total liabilities 43,950 Stockholders' Equity Stockholders' equity: Common stock 70,000 Retained earnings Total stockholders' equity II Total liabilities and stockholders' equity