Mark$$s Consulting experienced the following transactions for Year $1,$ its first year of operations, and Year $2.$ Assume that all transactions involve the receipt or payment of cash.

Transactions for Year $1$

Acquired $$85,000$ by issuing common stock.

Received $$100,000$ cash for providing services to customers.

Borrowed $$16,000$ cash from creditors.

Paid expenses amounting to $$53,000.$

Purchased land for $$40,000$ cash.

Transactions for Year $2$

Beginning account balances for Year $2$ are:

Cash $ $108,000$

Land $40,000$

Notes payable $16,000$

Common stock $85,000$

Retained earnings $47,000$

Acquired an additional $$26,000$ from the issue of common stock.

Received $$137,000$ for providing services.

Paid $$11,000$ to creditors to reduce loan.

Paid expenses amounting to $$60,000.$

Paid a $$15,500$ dividend to the stockholders.

Determined that the market value of the land is $$50,000.$

c$.$ Determine the amount of cash that is in the retained earnings account at the end of Year $1$ and Year $2.$

The image is the correct answer on the left but not on the right and I need help to find an explanation.