At the beginning of 2021, Crane Company had retained earnings of $390000. During the year Crane reported net income of $90000, sold treasury stock at a gain of $35000, declared a cash dividend of $58000, and declared and issued a small stock dividend of 2800 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 was