Consider the financial statements for Galaga, Inc. below: Galaga Inc. 2015 Income Statement Dividends Paid 42,300 Net Sales Less: Cost of Goods sold Less: Depreciation Earnings before int, and taxes Less: Interest paid Taxable income Less: Taxes Net income 355,000 272,000 9,500 73,500 8,400 65,100 18,500 46,600 Galaga Inc. 2014 and 2015 Balance Sheets 2014 Cash Accounts Rec. Inventory Total Current Assets Net Fixed Assets Total 9,100 24,200 92,900 126,200 2015 12,200 26,800 89,800 128,800 Accounts Payable Long-term debt Common Stock Retained Earnings 2014 61,800 73,400 65,000 52,100 2015 72,500 68,500 70,000 Total 252,300 What value should appear for Retained Earnings for year 2015