On July 1, TruData Company issues 11,400 shares of its common stock with a $5 par value and a $45 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. Webstat Fair Values Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earings, 1/1 Cash and receivables Inventory Patented technology (not) Land Buildings and equipnort (not) Liabilities Cannon stock Additional paid in capital TruData Book Values $ (257, 000) 182,000 (126, 000) 152,000 174.000 222, 000 420.000 82,000 (532, 000) (306, 000) (11.000) Webstat Book Values $ (132.000) 88,000 (168,000) 62,000 144,000 186,000 208.000 86,000 (362, 000) (80,000) (32, 000) 62, 000 190,000 208,000 230,000 86,000 (344, 000) On its acquisition-date consolidated balance sheet, what amount should TruData report as retained earnings as of July 12