Prepare a balance sheet from the following information: Cash $40,000 Account receivables $44,600 Accounts payable $30,000 Short-term notes payable $18,000 Inventories $30,000 Gross fixed assets $1,480,000 Other current assets $8,000 Long-term debt $250,000 Common stock $450,000 Other long-term assets $25,000 Accumulated depreciation $312,000 How much does the firm have in retained earnings?