Immediately After the Adjusting Entries Were Journalized and Posted for the 20X2

Immediately after the adjusting entries were journalized and posted for the 20X2 year, the accounts of Way Corporation showed the following balances: $$\begin{array} { | l | r | } \hline \text { Share capital, December } 31,20 \times 2 & \$ 80,000 \\\hline \text { Retained earnings, beginning balance, January } 1,20 \times 2 & \$ 20,000 \\\hline \text { Total revenues earning during 20X2 } & \$ 85,000 \\\hline \text { Total expenses incurred during 20X2 } & \$ 65,000 \\\hline \text { Total dividends declared and paid during 20X2 } & \$ 2,000 \\\hline\end{array}$$ Give the amount that should be shown in each of the following accounts before any transactions are recorded for the year 20X3: $$\begin{array} { | l | l | } \hline \text { Share Capital } & \$ \\\hline \text { Retained earnings } & \$ \\\hline\end{array}$$