Bilbo Ltd. has the following closing balances on its statement of changes in equity at 30th September 2008:
£
Ordinary share capital (£1 shares) 104,000
Share premium 62,000
General reserve 24,000
Retained earnings 102,985
During the year ended 30th September 2009 the company issued a further 74,000 ordinary shares at £1.75 each, and paid dividends of £37,000. The company made a net loss after tax of £17,844 and transferred £11,000 to its general reserve. The company has also proposed a dividend for the year ended 30th September 2009 of 10p per share.
What is the balance on Bilbo Ltd's retained earnings at 30th September 2009?


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