Consider the balance sheet for Carson Plumbing on December 31, 2012: They had cash and marketable securities of $49,930.00, accounts receivable of $89,175.00, inventory of $59,970.00, and net fixed assets of $198,800.00. It also had accounts payable of $39,350.00, notes payable of $34,535.00, long-term debt of $164,550.00, and common stock of $64,690.00. For the balance sheet to be correct, what must the level of retained earnings be?