I want to find the retained earnings. Please add any steps used. I know that the dividends sum$7100.00 Having a hard time figuring out how to determine retained earnings.

After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2015, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2015) follows.

No.

Account Title

Debit

Credit

101

Cash

$

38,264

106

Accounts receivable

12,618

126

Computer supplies

2,545

128

Prepaid insurance

2,220

131

Prepaid rent

3,300

163

Office equipment

8,000

164

Accumulated depreciationOffice equipment

$

0

167

Computer equipment

20,000

168

Accumulated depreciationComputer equipment

0

201

Accounts payable

0

210

Wages payable

0

236

Unearned computer services revenue

0

307

Common stock

73,000

307

Retained earnings

0

319

Dividends

5,600

403

Computer services revenue

25,659

612

Depreciation expenseOffice equipment

0

613

Depreciation expenseComputer equipment

0

623

Wages expense

2,625

637

Insurance expense

0

640

Rent expense

0

652

Computer supplies expense

0

655

Advertising expense

1,728

676

Mileage expense

704

677

Miscellaneous expenses

250

684

Repairs expenseComputer

805

Totals

$

98,659

$

98,659