I can't figure this one out.

Land Common Stock $53,000 $56,000 What are total assets at the end of the first year? A) $214,000 B) $91,000 $114,000 D) $38,000 13 Lorna Company is a new company with a beginning retained earnings balance of zero. It has the following account balances at the end of the first year of operations: Sund to begg Accounts Payable Revenues Salaries Expense Dividends Utilities Expense Advertising Expense Short-term Investments Cash Land Common Stock . $37,000 $106,000 $14,000 $8000 $12,000 $10,000 $20,000 $33,000 $50,000 $53,000 What is the ending balance in Retained Earnings? A) $22,000 B) $40,000 C) $30,000 D) $32,000