The following information for the year ended December 31, 2021, was reported by Nice Bite, Incorporated Accounts Payable Accounts Receivable Cash (balance on January 1, 2021) Cash (balance on December 31, 2021) Common Stock Dividends Equipment Incone Tax Expense Interest Expense Inventory, Notes Payable Office Expense Prepaid Renti Retained Earnings (beginning) Salaries and Wages Expense Service Revenue Utilities Expense Salaries and Wages Payable) Other cash flow information: Cash from issuing common stock Cash paid to reacquire common stock Cash paid for income taxes Cash paid to purchase long-term assets Cash paid to suppliers and employees Cash received from customers $ 61,000 38,800 125,900 106,000 138,500 e 152,700 11,700 31,100 18,800 40,000 15,900 8,600 14,300 37,300 169,800 26,700 24,000 $ 37,000 42,500 12,600 68,400 102,400 169,000 2-a. What is the amount of retained earnings as of December 31, 2021? 2-b. Did the retained earnings at December 31, 2021, arise primarily from current year earnings or earnings retained from prior years? 2-c. What is your information source