Answer:
Net Income $23,588
Retained Earnings $140,088
Explanation:
To calculate the value of the retained earning at the end of the next year it's necessary to find the income of the current year and then deduct the dividends paid during the year, the remaining value adds to the retained earnings. 
This value that we get of retained earnings at the end of the year, it's the value missing at the end of the year to explain the accounting equation of Assets = Liabilitites + Equity
Income Statement	Blink
Trucking fees earned $ 135,000
Depreciation expenses	-$ 22,987
Salaries expenses	-$ 63,315
Office Supllies expenses	-$ 13,500
Repair expenses	-$ 11,610
Income	$ 23,588
Retained Earnings Report  
Opening retained earnings	$ 135,500
Add: Net Income	$ 23,588
Subtotal	$ 159,088
Less: Dividens	-$ 19,000
Total	$ 140,088
BALANCE SHEETS	Dec 31
 Cash  $ 8,600
 Accounts Receivable  $ 16,500
 Office Supplies  $ 2,000
 TOTAL CURRENT ASSETS  $ 27,100
 Equipment  $ 173,000
 Accum Depreciation Truck  -$ 35,638
 Land  $ 75,000
 TOTAL NONCURRENT ASSETS  $ 212,362
 TOTAL ASSETS  $ 239,462
 Accounts Payable  $ 12,600
 Interest Payable  $ 3,000
 TOTAL CURRENT LIABILITIES  $ 15,600
 Long Term Notes Payable  $ 52,000
 TOTAL NONCURRENT LIABILITIES  $ 52,000
 TOTAL LIABILITIES  $ 67,600
 Common Stock  $ 31,774
 <u>Retained Earnings  $ 140,088
</u>
 TOTAL EQUITY  $ 171,862