The following selected accounts and their adjusted balances appear in the ledger of Fernandez Co. at the end of its fiscal year:

Line Item Description	Amount
Cash	$250,000
Accounts Receivable	1,197,000
Inventory	1,790,000
Estimated Returns Inventory	23,500
Office Supplies	14,000
Prepaid Insurance	8,500
Office Equipment	870,000
Accum. Depr.-Office Equip.	580,000
Store Equipment	2,600,000
Accum. Depr.-Store Equip.	820,000
Accounts Payable	336,000
Customer Refunds Payable	39,000
Salaries Payable	43,000
Notes Payable (long-term)	200,000
Common Stock	600,000
Retained Earnings	2,850,000
Dividends	50,000
Sales	9,350,000
Cost of Goods Sold	5,840,000
Sales Salaries Expense	820,000
Advertising Expense	350,000
Depr. Exp.-Store Equip.	120,000
Miscellaneous Selling Expense	58,000
Office Salaries Expense	550,000
Rent Expense	104,000
Depr. Exp.-Office Equip.	60,000
Insurance Expense	50,000
Office Supplies Expense	26,000
Miscellaneous Admin. Exp.	12,000
Interest Expense	25,000

What is Fernandez Co.'s ending retained earnings balance for the year?

a.$4,260,000

b.$4,135,000

c.$3,510,000

d.$4,210,000