At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $366,000 and Total Liabilities of $28.300 and Total Poid.in capital of $113,200. During the year, the company reported total revenues of $435,000 and expenses of $336,500. Also, dividends during the year totaled $86,000. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be: Multiple Choice $372,500 $320,000 O $234.000 $237,000 $231,000