Accenture had the following balance sheet amounts at the beginning of $2022$:

During the year, total assets increased by $$156,000$ and total liabilities increased by $$52,000.$ Owners invested an additional $$26,000$ in exchange for common stock and the company paid out $$39,000$ in dividends.

No other transactions occurred except revenues, which totaled $$286,000$ for the year, and expenses.

Retained Earnings on December $31,2022$ is:

Select one:

a$.$ $$208,000$

b$.$ $$247,000$

c$.$ $$260,000$

d$.$ $$221,000$

e$.$ $$182,000$