Financial Reporting of Retained Earnings

Financial reporting of retained earnings
The 2018 annual report of Kirtland Products disclosed net income of approximately $87 million for the fiscal year ending March 31,2018,and retained earnings of approximately $485 million as of March 31,2018.
(a)Which financial statement shows computation of net income?
(b)Which financial statement includes the retained earnings figure of $485 million?
(c)Explain why Kirtland reports $87 million as net income,but a much larger amount,$485 million,as retained earnings.