how can calculate

131. The following information is available for Mobily Corporation. Retained earnings beginning balance $ 105,000 Dividends paid during the year $ 167,000 Cash dividends declared $ 67,000 Revenue $ 100,000 Expenses $ 73,000 What is the ending retained earnings balance?

a) $ 38,000

b) $ 65,000

c) $ 132,000

d) $ 145,000