On January 1, a company had the following equity account balances:

Retained earnings	$200
Paid-in capital	$150

The following information was true about the company during the year:

• Shareholders invested an additional $70 cash in the business.
• The company's net loss for the year was $100.
• Dividends for the year were $20.

It is unusual, but not impossible, for a company to pay dividends even in a year in which it reports a net loss instead of net income.

What is the companys retained earnings at the end of the year?