How did they get 100,000 in retained earnings? ( Not first year of operations) if a problem wanted me to find retained earnings, how would I do it?

ment is prepared directly from the adjusted trial balance Laser Corrective Vision Company Income Statement For the Year Ended December 31, 2018 $312,000 Fees earned Expenses:. .$165,000 25,000 20,000 18,500 12,000 6,000 5,500 Depreciation expense Miscellaneous expense 252,000 60,000 Laser Corrective Vision Company Retained Earnings Statement For the Year Ended December 31, 2018 Retained earnings, January 1, 2018 $100,000 $60,000 (6,000) Change in retained earnings. Retained earnings, December 31, 2018 $154,000 Che