Splish Brothers Inc. compiled the following financial information as of December 31, 2022: Service revenue Common stock Equipment Operating expenses Cash Dividends Supplies Accounts payable Accounts receivable Retained earnings, 1/1/22 $850000 191000 238000 736000 222000 58000 36000 110000 92500 432000 Splish's retained earnings on December 31, 2022 are: O $546000. $36000 $432000 $488000 Based on the following data and assuming that the common stock account balance is $49000, what is the balance in retained earnings? Accounts payable Accounts receivable Cash Inventory Buildings Bonds payable Supplies Notes payable Equipment $73000 53000 78000 137000 167000 519000 8500 60000 346000 $161500 $137500 $221500 $88500