As of early 2021, Crane Company had retained earnings of $390,000. During the year, Crane reported net income of $90,000, sold treasury stock at a “gain” of $35,000, declared a cash dividend of $58,000, and declared and issued a small stock dividend of 2,800 shares ($10 par value) when the fair value of the stock was $18 per share. The amount of retained earnings available for dividends at the end of 2021?