Retained earnings, December 31, 2016 $ 210,300

Decrease in total liabilities during 2016 45,800

Gain on the sale of buildings during 2016 16,100

Dividends declared and paid in 2016 4,500

Proceeds from sale of common stock in 2016 49,400

Net income for the year ended December 31, 2016 22,600

From the above data, calculate the retained earnings balance as of December 31, 2015.