What is the amount of retained earnings as of December 31,2016

$ 47,000 24,800 94,900 82,000 154,000 Accounts Payable Accounts Receivable Cash (balance on January 1, 2016) Cash (balance on December 31, 2016) Common Stock Dividends Equipment Income Tax Expense Interest Expense Inventory Notes Payable Prepaid Rent Office Expense Retained Earnings (beginning) Salaries and Wages Expense Service Revenue Utilities Expense Salaries and Wages Payable 138,700 10,300 29,700 17,400 25, 700 7,200 14,500 7,300 35,900 141,800 25,300 10,000 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 $ 23,000 25, 700 11, 200 54,400 85,600 141,000