How to calculate Accumulated Retained Earnings for Pro-Forma Statement when it is not given?

Income Statement	FY2019			FY2019
			Cash	147,145
Sales	115,450		Acct. Receivable	29,129
COGS	42,500		Inventory	2,928
SGA	38,000		Total Current Assets	179,202
Depreciation	15,000		Other Current Assets	7,409
EBIT	19,950		Net Fixed Assets	103,910
Interest Expense	3,550		Total Assets	290,521
EBT	16,400
Taxes	3444		Acct. Payable	9,479
Net Income	12,956		Total Current Liability	9,479
Dividends	6,000		Long Term Debt	184,246
Addition to Retained Earnings	6,956		Total Liability	193,725
			Common Stock	78,345
			Retained Earnings	18,451
			Acc. Retained Earnings
			Total Owners Equity	96,796
			Total Liab. And Equity	290,521