On Dec 31, 2021 a company included $192,000 in retained earnings on their balance sheet. In 2022, they had $580,000 in sales, $150,000 in total expenses, a tax rate of 35% and dividends issued of $40,000. What is the amount of retained earnings that will appear on the balance sheet on Dec 31, 2022? A) $239,500 B) $431,500 D $430,000 $192,000