The accountant for Brooks Company is preparing the company's statement of cash flows

for the fiscal year just ended. The following information is available:

Retained earnings balance at the beginning of the year	$156,000
Cash dividends declared for the year	$ 46,000
Proceeds from the sale of equipment	$ 81,000
Gain on the sale of equipment	$ 7,000
Cash dividends payable at the beginning of the year	$ 18,000
Cash dividends payable at the end of the year	$ 40,000
Net income for the year	$ 92,000

What is the ending balance for retained earnings?