15 (1 point) The balance for Retained Earnings on December 1 is $300,000. During December, dividends of $15,000 on common stock and $10,000 on preferred stock were declared. Neither dividend was paid in December. An Appropriation for Building Expansion account with a balance of $100,000 was closed and the balance transferred back to Retained Earnings. Net income after taxes is $90,000. What is the balance of unappropriated retained earnings on December 31? $465,000 $565,000 $490,000 $165,000