The following information was obtained from the Sheena Corporation's May financial statements. Determine the company's retained earnings on May 31.

Income Statement
Revenues
Expenses	$90,000
Net Income	$140,000
Statement of Retained Earnings
Beginning Balance	$290,000
Net Income
Subtotal
Dividends	$40,000
Ending Balance	?????????
Balance Sheet
Assets
Liabilities	$600,000
Stockholders' Equity
Common Stock	$710,000
Retained Earnings	?????????
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity	$1,700,000

a.	$250,000
b.	$390,000
c.	$290,000
d.	$430,000