Refer to the data below. Retained earnings, December 31, 2023 $ 392,320 Net decrease in total assets during 2023 59,840 Net increase in accounts receivable in 2023 13,760 Dividends declared and paid in 2023 53,760 Proceeds from issuance of bonds during 2023 141,440 Net loss for the year ended December 31, 2023 36,800 Required: From the above data, calculate the Retained Earnings balance as of December 31, 2022.