During 2021, Dunkin had sales of $92,357, costs of $52,500, depreciation of $8,900, paid $10,330 in interest and dividends paid of $3,200. The tax rate is 26%. Dunkin had a total of retained earning balance of 36,000 at the end of 2021. What was the retained earnings balance at the beginning of 2021 (rounded to the nearest dollar)?