ABC Company's accounting records reported the following account balances as of December 31, 2026:

Accounts payable ............ ?

Copyright ................... $44,000

Land ........................ $65,000

Cost of goods sold .......... $49,000

Accumulated depreciation .... $22,000

Notes payable ............... $88,000

Interest revenue ............ $65,000

Building .................... $82,000

Cash ........................ $21,000

Dividends ................... $14,000

Income tax expense .......... $26,000

Accounts receivable ......... $29,000

Salaries expense ............ $24,000

Supplies .................... $11,000

Rent expense ................ $13,000

Retained earnings ........... $69,000 (at Jan. 1, 2026)

Sales revenue ............... $94,000

Common stock ................ $78,000

Patent ...................... $19,000

Salaries payable ............ $20,000

Inventory ................... $37,000

Utilities expense ........... $16,000

Calculate ABC Company's retained earnings balance at December 31, 2026