At Ruth Company, events and transactions during 2019 included the following. The tax rate for all items is 30%. (1) Depreciation for 2018 was found to be understated by $45,000. (2) A disposal of equipment resulted in a gain of $35,000. (3) The inventory at December 31, 2018 was overstated by $60,000. (4) The company disposed its recreational division at a gain of $150,000. The effect of these events and transactions on 2019 retained earnings beginning balance would be