These items are taken from the financial statements of Wildhorse Co. at December 31, 2017.

Buildings	$118,496
Accounts receivable	14,112
Prepaid insurance	3,584
Cash	13,261
Equipment	92,288
Land	68,544
Insurance expense	874
Depreciation expense	5,936
Interest expense	2,912
Common stock	67,200
Retained earnings (January 1, 2017)	44,801
Accumulated depreciationbuildings	51,072
Accounts payable	10,640
Notes payable	104,832
Accumulated depreciationequipment	20,966
Interest payable	4,032
Service revenue	16,464

Prepare a classified balance sheet. Assume that $15,232of the note payable will be paid in 2018.(List current assets in order of liquidity and property plant and equipment in order of land, buildings and equipment.)

Wildhorse Co. Balance Sheet

For the Year Ended December 31, 2017For the Year Month December 31, 2017December 31, 2017

what is the retained earnings