C Company reported a retained earnings balance of $$230,000$ at December $31,2023.$ In September $2024,$ C determined that insurance premiums of $$78,000$ for the three$-$year period beginning January $1,2023,$ had been paid and fully expensed in $2023.$ C has a $25\%$ income tax rate. What amount should C report as adjusted beginning retained earnings in its $2024$ statement of retained earnings?