What is the Retained Earnings from this data:

	Dec. 01, 2019	Miller Delivery Service Inc began operations by receiving $35,000 cash and a truck with a fair market value of $25,000, salvage value of 1,000, and a 5 year Useful life from Robert Miller. The business issued miller 40,000 shares of the $1 Par common stock in exchange for this contribution.
	Dec. 02	Paid $1,000 cash for a four-month insurance policy. This policy begins December 1st.
	Dec. 03	Paid $600 cash for office supplies.
	Dec. 05	Performed delivery services for a customer and received $2,000 cash.
	Dec. 07	Completed a delivery job, billed the customer for $2,500 and received a promise to collect the $2,500 within one week.
	Dec. 08	Start writing a Bond contract to raise $100,000 for more trucks and a garage type building to hold them in.
	Dec. 09	Purchased $300 of fuel for the truck, on account.
	Dec. 12	Received $45,000 cash for performing delivery services.
	Dec. 13	Collected $800 in advance for delivery services to be performed later.
	Dec. 15	Collected $1,500 cash from a customer on account.
	Dec. 18	Paid employee salary, $2,000.
	Dec. 21	Issued $100,000, 5%, 10 year Bonds @ 105. Interest to be paid Jun 30 & Dec 30 each year starting in June of next year.
	Dec. 22	Performed delivery services on account for $700.
	Dec. 23	Paid office rent of 1,600 for the month of December.
	Dec. 25	Purchased a Lot of land with a Fair market value of 40,000, and a building with a Fair Market Value of 120,000 paying a total of $150,000 in cash for both.
	Dec. 27	Submitted an order to purchase two more trucks with an estimated purchase price of $35,000 each.
	Dec. 28	Paid $300 on account.
	Dec. 30	Cash dividend of $3,000 was paid to stockholders. Since there is only one stockholder, there is no Declaration or Record Date for this transaction.

And This Is the adjusted entries:

	Dec. 31	a. Accrued salaries expense is $1,000.
	Dec. 31	b. Depreciation for all assets is recorded using the modified Half-month Convention for depreciation.
	Dec. 31	c. Prepaid Insurance for the month has expired.
	Dec. 31	d. Office supplies on hand equal $100.
	Dec. 31	e. Unearned Revenue that has been earned during the month of December equals $700.
	Dec. 31	f. Accrued service revenue = $650.