Consider the balance sheet for Carson Plumbing on December 31, 2020: They had cash and marketable securities of $49,870.00, accounts receivable of $89,795.00, inventory of $59,390.00, and net fixed assets of $197,950.00. It also had accounts payable of $39,030.00, notes payable of $34,525.00, long-term debt of $164,190.00, and common stock of $64,100.00. For the balance sheet to be correct, what must the level of retained earnings be?