Entity A reported the following items on its balance sheet at the end of the current year. All accounts are listed. Cash $ 45,000 Accounts payable $ 45,000 Prepaid Insurance 5,000 Taxes payable 12,000 Property, plant, & equip. 150,000 Long-term debt 50,000 Common stock 100,000 Accounts receivable 30,000 Retained earnings ? Inventory 56,000 What is Entity A's Retained Earnings balance at the end of the current year? O $110,000 $107.000 $79,000 $69,000