Several Amounts from Duggard Company at December 31,2017,are Listed Below

Several amounts from Duggard Company at December 31,2017,are listed below.Answer the questions.
​
$\begin{array}{lrlr}\text { Service revenue } & \$ 245,000 & \text { Salaries expense } & \$ 109,000 \\\text { Dividends declared and paid } & 15,000 & \text { Rent expense } & 36,000 \\\text { Buildings } & 110,000 & \text { Land } & 100,000 \\\text { Accounts payable } & 40,000 & \text { Accounts receivable } & 28,000 \\\text { Capital stock } & 60,000 & \text { Retained earnings, Jan. 1, 2017 } & 40,000 \\\text { Utilities expense } & 19,000 & \text { Notes payable } & 30,000 \\\text { Income tax payable } & 4,000 & \text { Income tax expense } & 11,000\end{array}$ A)Calculate net income for 2017.
B)How much is Duggard Company's retained earnings at the end of 2017?
C)What primary asset account is missing?