Gardiner, Inc. reported a retained earnings balance of $$190,000$ at December $31,2024.$ In June $2025,$ Gardiner discovered that merchandise costing $$20,000$ had not been included as ending inventory in its $2024$ financial statements. Also, a $$50,000$ accrued revenue was omitted on $12/31/24.$ Gardiner has a $20\%$ tax rate. Assuming the correcting journal entry net of tax was recorded, what amount should Gardiner report as adjusted beginning retained earnings in its statement of retained earnings for year ended December $31,2025?$