What equation would I use to find retained earnings or how to solve when I get to this step?

Closing Entries The adjusted trial balance prepared as of December 31, for Cheryl Fontaine & Company, shipping agent, contains the following accounts: Debit Credit Commission Earned Wages Expense $36,000 Insurance Expense 1,900 Utilities Expense Depreciation Expense 9,800 Dividends Common stock Retained earnings $94,900 9,500 12,000 60,000 22,100 Prepare journal entries to close the accounts directly to Retained Earnings. After these entries are posted, what is the balance in the Retained Earnings account