Dove Corporation, a calendar year C corporation, had the following information for 2017:

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

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

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

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

Un-appropriated retained earnings as of January 1, 2017 .......... 796,010

Based on the above information, use Schedule M-2 of Form 1120 (see Example 51 in the text) to determine Dove's un-appropriated retained earnings balance as of December 31, 2017.