Please show how you calculated retained earnings

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 1. Acquired $85,000 by issuing common stock, 2. Received $100,000 cash for providing services to customers. 3. Borrowed $16,000 cash from creditors. 4. Pald expenses amounting to $53,000 5. Purchased land for $10,000 cash. Transactions for Year 2 Beginning account balances for Year 2 are Cash Land Notes payable Common stock Retained earnings $100,000 40,000 16,000 85,000 47,000 1. Acquired an additional $26.000 from the issue of common stock 2. Received $137.000 for providing services 3. Pald $11,000 to creditors to reduce loan 4. Pald expenses amounting to $60,000 5. Pald a $15,500 dividend to the stockholders 6. Determined that the market value of the land $50,000 Determine the amount of cash that is in the retained earnings account at the end of Year 1 and Year 2. Year 1 Year 2 Retained earnings Determine the balance in the Retained Earnings account immediately after Event 2 in Year 1 is recorded and after Event 2 in Year 2 is recorded Year 1 Year 2 Retained earnings