please show me step by step how to find the total assets and retained earnings .

Use the following information to answer the next two questions: Pet Corporation has been in the business of providing dog and cat grooming services since 2015. The following information concerning financial activities during 2020 is available at December 31, 2020: $29,000 $125,000 18,000 4,000 46,000 78,000 23,000 16,000 Grooming Revenue Accounts Receivable Land Accounts Payable Salary Expense Building Note Payable Dividends Cash Advertising Expense Common Stock Retained Earnings, 1/1/20 Utilities Expense Rent Expense Supplies Insurance Expense 69,000 49,000 21,000 23,000 2,000 10,000 34,000 5,000 What are total assets as of December 31, 2020? Select one: O a. 142,000 b. 125,000 C. 144,000 d. 269,000 e. 95,000 What are Retained Earnings on December 31, 2020? Select one: a. 26,000 b. 31,000 c. 94,000 O d. 23,000 e. 16,000