Refer to the data below. Retained earnings, December 31, 2023 Net decrease in total assets during 2023 Net increase in accounts receivable in 2023 Dividends declared and paid in 2023 Proceeds from issuance of bonds during 2023 Net loss for the year ended December 31, 2023 $367,800 56,100 12,900 50,400 132,600 34,500 Required: From the above data, calculate the Retained Earnings balance as of December 31, 2022