At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $312,000 and Total Liabilities of $24,100 and Common stock of $96,400. During the year, the company reported total revenues of $369,000 and expenses of $285,500. Also, dividends during the year totaled $74,000. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be