On February 1, 2019, the balance of the retained earnings account of Blue Power Corporation was $441,000. Revenues for February totaled $86,100, of which $80,500 was collected in cash. Expenses for February totaled $91,700, of which $75,600 was paid in cash. Dividends declared and paid during February were $8,400. Required: Calculate the retained earnings balance at February 28, 2019. (Amounts to be deducted should be indicated with a minus sign.)

Retained Earnings Balance, February 1, 2019 Revenues Expenses Dividends Balance, February 28, 2019 0