Superman Corporation declared RM2 per share cash dividend on 20, 000 of company's ordinary shares outstanding and paid to stockholders directly after the declaration has been made. At the end of the year, Dec 31, Superman Corporation closed the RM57,000 credit balance in Income Statement that reflects net income to Retained Earnings. However, if Superman's Retained Earnings had a RM85,000 credit balance on January 1, calculate its year-end balance as of December 31