Jamison 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: Accounts Payable $37,000 Revenues $106,000 Salaries Expense $16,000 Dividends $10,000 Utilities Expense $15,000 Advertising Expense $10,000 Short-term Investments $20,000 Cash $76,000 Land $50,000 Common Stock $54,000 What is the ending balance in Retained Earnings