Anka Banka Inc had a credit balance in Retained Earnings of $48,000 on December 31, 2023. During 2024 Benson recorded profit of $146,000 and declared and paid dividends of $47,000. During 2025 the Company recorded a loss of $15,000. No dividends were declared or paid in 2025. Calculate the balance in Retained Earnings at close of December 31, 2005. (Just wrote the numbers. Do not use any signs or punctuation marks)