Passmore Gas has a December 31st year end. The Company ahs a single class of shares. As of December 31, 2026, it has 150,000 shares issued and outstanding. These shares had a book value of $5,700,000 on the balance sheet. During 2027, Passmore Gas repurchased 9% of the issued shares from one of the minority shareholders at a cost of $78. What is the amount the Company would record to retained earnings or contributed surplus when recording this transaction? Do not use $, commas, or +/- in your answer. Please do not round intermediary calculations. Round final answer to nearest dollar. If an account is not applicable, please enter 0.