At the beginning of the year, a company's balance sheet reported the following balances: Total Assets = $170,000; Total Liabilities = $24,520; Common Stock of $57,230; and Retained Earnings = $88,250. During the year, the company reported revenues of $50,050 and expenses of $32,700. In addition, dividends for the year totaled $21,800. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be