Lexington Petroleum is working on its Budgeted Balance Sheet for the upcoming year. They have collected the following account information for their balance sheet: Cash account balance of $92,000, Accounts Receivable balance of $37,000, Finished Goods Inventory Balance of $3,900, Raw Materials Inventory Balance of $4,200, Property/Plant/Equipment account balance of $375,000, Accounts Payable account balance of $102,000, and Common Stock Balance of $87,000. What is the balance of the retained earnings account? a.) $512,100 b.) $323,100 c.) $410,100 d.) $137,100