Retained earnings, December 31, 2022 Decrease in total liabilities during 2022 Gain on the sale of buildings during 2022 Dividends declared and paid in 2022 Proceeds from sale of common stock in 2022 Net income for the year ended December 31, 2022 Required: $ 189,270 41, 220 14, 490 4,050 44, 460 20, 340 From the above data, calculate the retained earnings balance as of December 31, 2021. Note: Enter decreases with a minus sign to indicate a negative financial statement effect. Statement of Stockholders' Equity (Partial) For Year Ended December 31, 2022 Retained Earnings, December 31, 2021 Retained Earnings, December 31, 2022