The accountant for the Whistler Corporation prepared the following list from the companys accounting records for the year ended December 31, 2019. (All numbers are provided in absolute value)

Retained Earnings	?		Prepaid Insurance	$4,000
Dividends	$3,000		Common Stock	42,000
Gain on Sale of Equipment	7,000		Accounts Receivable	23,000
Accounts Payable	15,000		Interest Income	1,500
Sales Revenue	126,000		Salary Expense	4,100
Cost of Sales	72,000		Income Tax Expense	400
Deferred Revenue	12,000		Cash	8,000
Land	103,000		Selling Expense	16,000
Notes Payable	18,000		Treasury Stock	15,000
Inventory	22,000		Salaries Payable	4,000

1. Read the information for Whistler Corporation. Determine the following amounts for Whistler Corporation.

1. Retained earnings at the end of 2019. __________________

2. Retained earnings at the beginning of 2019. __________________