L)

Here is, in order, the list of adjusted accounts of the company Compte Ltd for the year ended December 31, X6: Common shares ($175,000); Retained earnings ($325,000); Accounts Payable ($4,000); Products ($850,000); Administrative expenses ($220,000); Operating expenses ($350,000); Cash ($35,000); Accounts receivable ($144,800); Insurance paid in advance ($2,500); Trucks ($175,000); Warehouse ($450,000); Advertising ($16,000); Financial expenses ($3,500); Miscellaneous charges ($147,200); Loan ($250,000); Accumulated depreciation - Truck ($70,000); Accumulated amortization - Warehouse ($45,000).

From this information, indicate the balance of the retained earnings account (RND) as of December 31 X6?