Based on the following data and assuming that the common stock account balance is $65000, what is the balance in retained earnings? Accounts payable $74000 Accounts receivable 64000 Cash 88000 Inventory 132000 Buildings 151000 Bonds payable 506000 Supplies 10300 Notes payable 56000 Equipment 353000 $97300 $162300 O $171300 O $227300