Answer:
correct answer is $142,000 credit
Explanation:
given data 
retained earnings = $136,000 credit 
revenues = $20,000
expenses = $12,000
purchased equipment = $5,000
paid dividends = $2,000
solution
we get here first net income that is 
net income = revenues  - expenses  ...........1
net income = $20,000 - $12,000 
net income = $8,000 
now we get here balance in retained earnings that is 
balance of retained earning = Retained Earnings + net income - dividends ..........2
balance of retained earning = $136,000 + $8,000 - $2,000 
balance of retained earning = $142,000  credit 
  so correct answer is $142,000 credit