Retained earnings, December 31, 2021 $ 309,400 Cost of buildings purchased during 2022 29,000 Net loss for the year ended December 31, 2022 4,300 Dividends declared and paid in 2022 15,200 Increase in cash balance from January 1, 2022 to December 31, 2022 10,100 Increase in long-term debt in 2022 14,900 Required: From the above data, calculate the retained earnings balance as of December 31, 2022. Note: Enter decreases with a minus sign to indicate a negative financial statement effect.