How did they find the Unappropriated Retained earnings value of $106,000. It is the bolded number below.

Thanks!

4. (L.O.3) The following accounts appeared on the trial balance of Elbert Company at December 31, 2017. All accounts have normal balances. Notes Payable Accumulated Depreciation Bldg. 261,000 Prepaid Expenses Supplies on Hand Accrued Salaries and Wages Investments in Debt Securities Cash Bonds Payable Due 1/1/2021 Allowance for Doubtful Accts. Franchise Notes Receivable Income Taxes Payable Preferred Stock* Appropriated Retained Earnings $ 64,000 Accounts Receivable S 172,800 18,750 1,250 375,000 12,600 11,400 93,800 56,750 400,000 Customers' Deposits Common Stock*** Retained Earnings Inventories (average cost) Land at Cost 155,000 24,400 2,600 Trading Securities*** 64,300 46,000 Payable 52,000 Buildings at Cost Accrued Interest on Notes 642,000 136,650 54,600 250,000 Accounts Payable 98,000Additional Paid-in Capital The company intends to hold the securities until maturity, which is in ten years. " 896 cumulative; $10 par value: 25,000 shares authorized and outstanding. $1 par value 400,000 shares authorized; 375,000 shares issued and outstanding The company intends to sell the trading securities in the next year. Instructions: Prepare a classified balance sheet for Elbert Company at December 31, 2017