Financial Reporting of Net Earnings and Retained Earnings

Financial reporting of net earnings and retained earnings
The 2012 annual report of Kirtland Products disclosed net earnings of approximately $87 million for the fiscal year ending March 31, 2012, and retained earnings of approximately $485 million as of March 31, 2012.
(a) Which financial statement shows computation of the net earnings?
(b) Which financial statement includes the retained earnings figure of $485 million?
(c) Explain why Kirtland reports $87 million as net earnings, but a much larger amount, $485 million, as retained earnings.