The trial balance for Billinn, Inc. as of December 31, 2020 shows the following. BILLINN, INC TRIAL BALANCE December 31, 2020 CASH ACCOUNTS RECEIVABLE SUPPLIES 80 DR $136,700 7,820 CR 1,800 PREPAID INSURANCE 11,000 EQUIPMENT 10,000 ACCOUNTS PAYABLE $7,600 COMMON STOCK 100,000 DIVIDENDS 5,000 RETAINED EARNINGS, December 31, 2019 18,720 EARNED REVENUE 78,750 SALARY EXPENSE 17,000 DEPRECIATION EXPENSE 5,000 AUTO EXPENSE 6,000 UTILITIES EXPENSE 4,750 TOTALS $205,070 $205,070 YOUR BOSS ASKS YOU TO PREPARE A BALANCE SHEET QUICKLY BASED ON THE TRIAL BALANCE PRESENTED. THERE IS NO TIME TO SPARE. EXPLAIN TWO WAYS THAT YOU COULD USE TO COMPUTE THE RETAINED EARNINGS ON DECEMBER 31, 2020 WITHOUT DOING ALL OF THE FINANCIAL STATEMENTS.