35) In preparing a company's statement of cash flows for the most recent year using the indirect method, the following information is available:

Net income for the year was $ 73,000

Accounts payable increased by 20,100

Accounts receivable decreased by 27,100

Inventories increased by 9,200

Depreciation expense was 36,300

Net cash provided by operating activities was:

36) The accountant for Huckleberry Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:

Retained earnings balance at the beginning of the year $ 175,000

Cash dividends declared for the year 55,600

Net income for the year 104,000

What is the ending balance for retained earnings?