Hope and retained earnings account

Yet another year is over and everyone is getting ready to celebrate ... I think why? yet another sun set and another morning will come .. but then my mind answers my brain... this is the book closure of all good bad , happy sad moments ... where god has given us opportunity to move all profits and lossses of life in the 'retained earnings' account and start afresh a new book of memories... thank god we have this day called 31st dec...