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For the year ending December 31, 2022, Pina Colada Corp. reports net income $130,000 and cash dividends $81,000. Determine the balance in retained earnings at

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For the year ending December 31, 2022, Pina Colada Corp. reports net income $130,000 and cash dividends $81,000. Determine the balance in retained earnings at December 31 assuming the balance in retained earnings on January 1, 2022, was $234,000. (List items that increase retained earnings first.) Pina Colada Corp. Retained Earnings Statement $ $

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