At the beginning of $2026,$ Blossom Company had retained earnings of $$397000.$ During the year Blossom reported net income of

$$97000,$ sold treasury stock at a "gain" of $$36800,$ declared a cash dividend of $$59100,$ and declared and issued a small stock dividend

of $2880$ shares $($ $$10$ par value$)$ when the fair value of the stock was $$22$ per share. The amount of retained earnings available for

dividends at the end of $2026$ was

$$371540.$

$$408340.$

$$406100.$

$$442900.$