On December 31, 2019, Krug Company prepared adjusting entries that included the following items: Depreciation expense: $35,000. Accrued sales revenue: $33,000. Accrued expenses: $14,000. Used insurance: $7,000; the insurance was initially recorded as prepaid. Rent revenue earned: $5,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue. If Krug Company reported pretax income of $270,000 prior to the adjusting entries, how much is Krug's pretax income after the adjusting entries?