MetaUse the percent$-$of$-$sales method, where better information is not available, to prepare a pro formal income statement for the year ended December $31,2015,$ for Hennesaw Lumber, Inc.

Hennesaw Lumber, Inc. estimates that its sales in $2015$ will be $$4\mathrm{.}98$M$.$ Interest expense is to remain unchanged at $$105,000$ and the firm plans to pay cash dividends of $$105,000$ during $2015.$ Hennesaw Lumbar, Inc.$$s income statement for the year ended December $31,2014$ ended December $31,2014$ is shown below.

Income Stement Hennesaw Lumbar Inc.

For the year ended December $31,2014$

Sales Revenue $$4,200,000$

Less: Cost of goods sold $$3,570,000$

Gross profits $$630,000$

Less: Operating expenses $$210,000$

Operating profits $$420,000$

Less: interest expense $$105,000$

Net profits before taxes $$315,000$

Less: Taxes $40\%$ $$126,000$

Net profits after taxes $$189,000$

Less: Cash dividends $$120,000$

To: Retained earnings $$69,000$

The pro forma accumulated retained earnings account on the balance sheet is projected to change by $\_\_\_\_\_.$