Record (if any) how these transactions affect retained earnings and determine the ending balance of Retained Earnings

Transaction Balance 23,000 Retained earnings, Dec 31st 2015 1. Issue debt for cash, $110,300 2. Sell goods for $3,000 3. The cost of those goods is $2,000 4. Purchase supplies on account for $5,000. 5. Pay dividends to stockholders, $500 6. Pay salaries for the year 2020 $7,000. 7. Pay a penalty for $300 to the government because it has polluted the environment on the goods it sold. Retained earnings, Dec 31st 2016