Shoreham is a CCPC with the following information: Capital Dividend account balance on January 1 of the current year: $ 37 comma 310$37,310 During the current year, the company had the following transactions: Capital Gains $7,010 Capital Dividends Received $2,945 Net Income For Tax Purposes $86,300 Non-eligible Dividends Paid $18,510 What is the balance in the capital dividends account at the end of the current year