Please Please Please help with just one question. What is the correct answer for the Beginning Balance for the consolidated entry? I put 222,000 but it says not correct

EVERYTHING ELSE IS CORRECT.

Peanut Company acquired 100 percent of Snoopy Companys outstanding common stock for $315,000 on January 1, 20X8, when the book value of Snoopys net assets was equal to $315,000. Accumulated depreciation on this date was $18,000. Peanut chooses to carry the investment in Snoopy at cost because the investment will be consolidated. The following trial balance summarizes the financial position and operations for Peanut and Snoopy as of December 31, 20X9:

	Peanut Company							Snoopy Company
	Debit			Credit				Debit			Credit
Cash	$	243,000						$	77,000
Accounts Receivable		202,000							81,000
Inventory		197,000							116,000
Investment in Snoopy Company		315,000							0
Land		218,000							106,000
Buildings & Equipment		703,000							206,000
Cost of Goods Sold		278,000							142,000
Depreciation Expense		53,000							18,000
Selling & Administrative Expense		232,000							73,000
Dividends Declared		235,000							38,000
Accumulated Depreciation				$	501,000						$	54,000
Accounts Payable					59,000							24,000
Bonds Payable					138,000							80,000
Common Stock					496,000							191,000
Retained Earnings					611,000							222,000
Sales					833,000							286,000
Dividend Income					38,000							0
Total	$	2,676,000		$	2,676,000			$	857,000		$	857,000

PEANUT COMPANY AND SUBSIDIARY
Consolidated Financial Statements Worksheet
December 31, 20X9
			Consolidation Entries
	Peanut Co.	Snoopy Co.	DR	CR	Consolidated
Income Statement
Sales	$833,000selected answer correct	$286,000selected answer correct	not attempted	not attempted	$1,119,000
Less: Cost of goods sold	(278,000)selected answer correct	(142,000)selected answer correct	not attempted	not attempted	(420,000)
Less: Depreciation expense	(53,000)selected answer correct	(18,000)selected answer correct	not attempted	not attempted	(71,000)
Less: Selling & Administrative expense	(232,000)selected answer correct	(73,000)selected answer correct	not attempted	not attempted	(305,000)
Dividend income	38,000selected answer correct	0selected answer correct	38,000selected answer correct	not attempted	0
Net income	$308,000	$53,000	$38,000	$0	$323,000
Statement of Retained Earnings
Beginning balance	$611,000selected answer correct	$222,000selected answer correct	????	not attempted	$649,000
Net income	308,000	53,000	38,000		323,000
Less: Dividends declared	(235,000)selected answer correct	(38,000)selected answer correct	not attempted	38,000selected answer correct	(235,000)
Ending Balance	$684,000	$237,000	$222,000	$38,000	$737,000
Balance Sheet
Assets
Cash	$243,000selected answer correct	$77,000selected answer correct	not attempted	not attempted	$320,000
Accounts receivable	202,000selected answer correct	81,000selected answer correct	not attempted	not attempted	283,000
Inventory	197,000selected answer correct	116,000selected answer correct	not attempted	not attempted	313,000
Investment in Snoopy Co.	315,000selected answer correct	0selected answer correct	not attempted	315,000selected answer correct	0
Land	218,000selected answer correct	106,000selected answer correct	not attempted	not attempted	324,000
Buildings & Equipment	703,000selected answer correct	206,000selected answer correct	not attempted	18,000selected answer correct	891,000
Less: Accumulated depreciation	(501,000)selected answer correct	(54,000)selected answer correct	18,000selected answer correct	not attempted	(537,000)
Total Assets	$1,377,000	$532,000	$18,000	$333,000	$1,594,000
Liabilities & Equity
Accounts payable	$59,000selected answer correct	$24,000selected answer correct	not attempted	not attempted	$83,000
Bonds payable	138,000selected answer correct	80,000selected answer correct	not attempted	not attempted	218,000
Common stock	496,000selected answer correct	191,000selected answer correct	191,000selected answer correct	not attempted	496,000
Retained earnings	684,000	237,000	222,000	38,000	737,000
Total Liabilities & Equity	$1,377,000	$532,000	$413,000	$38,000	$1,534,000