The first year of operations for a company was Year 1. The net income for the year Year 1 was $21,800 and dividends of $12,900 were paid in Year 2, the company reported net income of $35,800 and paid dividends of $5,900. At the end of Year 1, the company had total assets of $168,000. At the end of Year 2, the company had total assets of $ $258,000. What is the amount of retained earnings at the end of Year 2? $38,800 $148,150 $29,900 $138,150