On January 1, 20X6, Pumpkin Corporation acquired 70 percent of Spice Company's common stock for $210,000 cash. The fair value of the noncontrolling interest at that date was determined to be $90,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition:

PumpkinSpiceCash$50,000$15,000Accounts Receivable70,00025,000Inventory30,00020,000Land150,00080,000Buildings and Equipment250,000200,000Less: Accumulated Depreciation(70,000)(20,000)Investment in Spice Co.210,000Total Assets$690,000$320,000Accounts Payable$40,000$10,000Bonds Payable150,00040,000Common Stock300,00090,000Retained Earnings200,000180,000Total Liabilities and Equity$690,000$320,000

At the date of the business combination, the book values of Spice's assets and liabilities approximated fair value except for inventory, which had a fair value of $30,000, and land, which had a fair value of $95,000.

Based on the preceding information, what amount of consolidated retained earnings will be reported in the consolidated balance sheet prepared immediately after the business combination?