how to calculate the balance of retainned earnings in accounting

Performed services on account for $$76,000.$

Paid a $$5,400$ cash dividend to the stockholders.

Collected $$60,000$ of the accounts receivable.

Paid $$54,000$ cash for other operating expenses.

Performed services for $$12,500$ cash.

Recognized $$2,400$ of accrued utilities expense at the end of the year.

Required:

a$.$ & c$.$ Identify the events that result in revenue or expense recognition and those which affect the statement of cash flows. In the Statement of Cash Flows column, use OA to designate operating activity, FA for financing activity, and IA for investing activity.

Note: Enter any decreases to account balances with a minus sign. Not all cells in the "Statement of Cash Flows" column may require an input $-$ leave cells blank if there is no corresponding input needed.

Performed $$49,000$ of services for cash.

Incurred $$46,000$ of other operating expenses on account.

Paid $$19,500$ cash to an employee for salary.

Collected $$63,000$ cash from accounts receivable.

Paid $$20,000$ cash on accounts payable.

Paid an $$8,000$ cash dividend to the stockholders.

Accrued salaries were $$3,800$ at the end of Year $1.$

Required:

a$.$ Show the effects of the events on the financial statements using the following horizontal statements model. In the Statement of Cash Flows column, use OA to designate operating activity, IA for investment activity, FA for financing activity, and NC for net change in cash. The first event is recorded as an example.

b$.$ What is the amount of total assets at the end of Year $1?$

c$.$ What is the balance of accounts receivable at the end of Year $1?$

d$.$ What is the balance of accounts payable at the end of Year $1?$

f$.$ What is net income for Year $1?$

g$.$ What is the amount of net cash flow from operating activities for Year $1?$