Calculate retained earnings

On February 1,2019 , the balance of the retained earnings account of Blue Power Corporation was $378,000. Revenues for February totaled $73,800, of which $69,000 was collected in cash. Expenses for February totaled $170,300, of which $140,400 was paid in cash. Dividends declared and paid during February were $15,600. Required: Calculate the retained earnings balance at February 28,2019 . (Amounts to be deducted should be indicated with a minus sign.)