Specimen Exam appl. June 2014 SectionB Q 2

Hello – pls help on two questions
1. how to get the figure Retained earnings in Stmt of Fin Pos.
130 is the bf bal. but how about 175

2. Stmt of Profit or Loss
please let me know if the figures are correct – not sure if accrual electricity cost 10 should be added in admin exp.

Revenue 1,800
Cost of Sales 1,225
————-
Gross profit 575
Dep charge 59
Admin exp (325+10 (accrual elec) 335
————-
Net profit 181

Thank you!