At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $330,000 and Total Liabilities of $25,500 and Common stock of $102,000. During the year, the company reported total revenues of $391,000 and expenses of $302,500 Also, dividends during the year totaled $78,000. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be