Given the following information for Sourtap Corp.,

what would be the

Beginning retained earnings $185,000

Salaries expense $75,500

Revenue $190,500

Accounts receivable $13,400

Cash $7,800

Rent expense $14,000

Admin expense $50,000

Supplies expense $1,700

Bank loan payable $50,000

Dividends $5,000

Common shares $10,000

(do not include the "," or "$"

in your answer.)