Dove Corporation, a calendar year C corporation, had the following information for 2013:

Net income per books (after-tax)...............................................$386,250

Taxable income.....................................................................120,000

Federal income tax per books......................................................30,050

Cash dividend distributions......................................................150,000

Unappropriated retained earnings, as of January 1, 2013....................796,010

Based on the above information, use Schedule M-2 of Form 1120 to determine Dove's unappropriated retained earnings balance as of December 31, 2013.