2. From the data given below, calculate the Retained Earnings balance of December 31, 2010. Retained earnings, December 31, 2009 230,000 Increase in total liabilities during 2010 66,000 Gain on the sale of buildings during 2010 28,000 Dividends declared and paid during 2010 18,000 Proceeds from the sale of common stock during 2010 64,000 Increase in total liabilities during 2010 82,000 Prepare the retained earning portion of a statement of change in owners' equity for the year ended December 31, 2010