How do I calculate the balance sheet? In particular where do I find the "Year 2" beginning cash. Not sure of the steps. Thank you:

Marks Consulting experienced the following transactions for 2018, its first year of operations, and 2019. Assume that all transactions involve the receipt or payment of cash. Transactions for 2018

1. Acquired $60,000 by issuing common stock.

2. Received $125,000 cash for providing services to customers.

3. Borrowed $21,000 cash from creditors.

4. Paid expenses amounting to $58,000.

5. Purchased land for $35,000 cash.

Transactions for 2019 Beginning account balances for 2019 are:

Cash	$	113,000
Land		35,000
Notes payable		21,000
Common stock		60,000
Retained earnings		67,000

1. Acquired an additional $21,000 from the issue of common stock.

2. Received $132,000 for providing services.

3. Paid $16,000 to creditors to reduce loan.

4. Paid expenses amounting to $65,000.

5. Paid a $12,000 dividend to the stockholders.

6. Determined that the market value of the land is $45,000.