Revenue reserves increase by net profit, with internal transfers not affecting total

Steps:

• Revenue reserves on 31 Dec 2017 = opening revenue reserves on 1 Jan 2017 + profit for the year.
• Profit for 2017 = $250,000.
• Transfer to general reserve ($30,000) is internal to revenue reserves (retained earnings to general reserve), so total unchanged by transfer.
• Closing revenue reserves = retained earnings + general reserve, but statement ambiguously lists "General reserves: Retained earnings 136000" without clear total or separate general reserve amount; share premium ($28,000) is capital reserve, excluded.

Not enough information.

Final answer: Not enough information.