At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $321,000 and Total Liabilities of $24,800 and Total Paid-in capital of $99,200. During the year, the company reported total revenues of $380,000 and expenses of $294,000. Also, dividends during the year totaled $76,000. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be