Cyan corp issued 20.000 shares of $par common stock at $ 10 per show on december 31 Years Cyan's reatanied earnigs were $300, 000 in March year 4 cyan reacquried 5.000 shares of its common stock at $ 20 per share In june Year stoch net income for the year ended december 31 year 4 was $60,000 Aat december 31 year 4 what amount should Cyan report as retained earinig