Accounts payable: $ 20,000 . Accounts receivable: $ 40,000 . Accumulated depreciation - Buildings and equipment: $ 80,000 T . Buildings and equipment: $ 290,000 . Cash: $ 10,000 . Common stock: $ 70,000 . Cost of goods sold: $ 100,000 . Depreciation expense: $ 30,000 . Dividends: $ 50,000 . Inventory: $ 40,000 . Long-term notes payable: $ 90,000 . Retained earnings (beginning balance): $ 60,000 . Service revenue: $ 280,000 . Supplies: $ 5,000 . Supplies expense: $ 25,000 . Unearned revenue: $ 50,000 . Wage expense: $60,000. Calculate ending retained earnings