The accounts for Island Steel Inc. are listed below (in alphabetical order). All amounts are as at October 31, 2020 except for Retained Earnings, which is as at October 31, 2019. Note: All adjustments have been journalized and posted but the closing entries have not been made. Accounts payable $5,100 Accounts receivable 6,600 Accumulated depreciation - furniture 11,600 Advertising expense 2,200 Cash 9200 Depreciation expense 1,300 Dividends 47,400 Furniture 41,400 Interest expense 800 Note payable, long-term 10,600 Other assets 3,600 Retained earnings, October 31, 2019 7200 Salary expense 24,600 Salary payable 3,900 Service revenue 93,500 Share capital 15,000 Supplies 7,700 Supplies expense 5,700 Unearned service revenue 3,600

Required: What is the ending balance of Retained Earnings for the company as at October 31, 2020?