How do you find the retained earnings?

From the following accounts, listed in alphabetical order, prepare a classified balance sheet for Oakland Wholesalers as of December 31. All accounts have normal balances. Accounts Payable $50,000 Inventory $117,000 Accounts Receivable 40,000 Land 39,000 Building 67,000 Mortgage Payable (long term) 79,000 Cash 28,000 Office Supplies 1,000 Common Stock 120,000 Retained Earnings Salaries Payable 7,000 OAKLAND WHOLESALERS Balance Sheet December 31 Assets Liabilities & Stockholders' Equity. Current Assets: Current Liabilities: Cash $ 28,000 Accounts Payable $ 50,000 Accounts Receivable A 40,000 Salaries payable 7,000 Inventory 117,000 Total Current Liabilities 57,000 Office Supplies 1,000 Total Current Assets 186,000 Long-Term Liabilities: Mortgage Payable (long term) 79,000 Noncurrent Assets: Total Long-term Liabilities: 79,000 Land 39,000 Building 67,000 Total Liabilities 136,000 Total Long-Term Assets 106,000 Stockholders' Equity: Common Stock 120,000 Retained Earnings 0 Total Stockholders' Equity 0 Total Assets $ 292,000 Total Liabilities and Stockholders' Equity $ 0