Wolf pack Construction has the following account balances at the end of the year.
Accounts............................... Balances
Equipment..............................$21,000
Accounts payable.........................2,000
Salaries expense .........................28,000
Common stock ...........................10,000
Land ......................................13,000
Notes payable ...........................15,000
Service revenue .........................34,000
Cash .......................................5,000
Retained earnings .............................?