The accountant for Crusoe 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 $ 159,000 Cash dividends declared for the year 49,000 Proceeds from the sale of equipment 84,000 Gain on the sale of equipment 7,600 95,000 Net income for the year What is the ending balance for retained earnings