ABC Company's accounting records reported the following account balances as of December 31, 2026: Supplies .................... $11,000 Interest revenue ............ $46,000 Patent ...................... $58,000 Income tax expense .......... $22,000 Retained earnings ........... $86,000 (at Jan. 1, 2026) Equipment ................... $37,000 Accounts payable ............ $29,000 Salaries expense ............ $31,000 Sales revenue ............... $88,000 Cash ........................ $21,000 Land ........................ $54,000 Notes payable ............... $70,000 Inventory ................... $49,000 Common stock ................ $97,000 Accounts receivable ......... $33,000 Dividends ................... $16,000 Salaries payable ............ ? Cost of goods sold .......... $53,000 Utilities expense ........... $25,000 Trademark ................... $75,000 Rent revenue ................ $26,000 Calculate ABC Company's retained earnings balance at December 31, 2026.