4.) The accountant for Crusoe Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available: $ 126,000 Retained earnings balance at the beginning of the year Cash dividends declared for the year Proceeds from the sale of equipment Gain on the sale of equipment Cash dividends payable at the beginning of the year Cash dividends payable at the end of the year Net income for the year 46,000 81,000 7,000 18,000 20,000 92,000 What is the ending balance for retained earnings? O O O $172,000. $170,000. $352,000. $179,000. $218,000. O O