On February 1, 2016, he batance of the retained eamings account of Blue Power Corporation was $882,000 Revesues for February totaled $172 .200, of which $161,000 was collected in cash Expemses for February toalied $170,300, of which $140.400 was paid in cash Dvidends deciared and paid ouring Fetuary were $15,600 Required Calculale tthe retaned earrings balance at February 28, 2016 (Amounts to be deducted shouild be indicated with a minus sign February 28 2916