Answer:
The addition to retainer earnings is $ 169400.
Explanation:
note: $ 699000 - $385000 - $47000 - $ 25000 = $ 242000
addtion to the retainer earnings = $ 699000 - $385000 - $47000 - $ 25000 - 30%*242000
= $ 169400
Therefore, the addition to retainer earnings is $ 169400.