Husky Co. is a calendar year S corporation. The beginning of the year balance in Huskys accumulated adjustments account is $400,000 and beginning balance in the other adjustments account is $30,000. Please determine the end of the year balance in the OAA. During the year Husky has: (4 points)

Sales revenue $900,000

Selling expenses $50,000

Salaries $200,000

Payroll taxes $40,000

Insurance expense $20,000

Dividend income $30,000

Interest income $15,000

Interest income from municipal bonds $10,000

Officers life insurance premiums (Co is the beneficiary) $5,000

Cash distributions to shareholders $100,000

Fines and penalties $10,000

Long term capital loss $25,000

Sec. 1231 gain