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.