At the beginning of 2026 , Oriole Company had retained earnings of $393000. During the year Oriole reported net income of $105000, sold treasury stock at a "gain" of $36500, declared a cash dividend of $60200, and declared and issued a small stock dividend of 2910 shares ( $10 par value) when the fair value of the stock was $19 per share. The amount of retained earnings available for dividends at the end of 2026 was $419010.$382510.$445200.$408700