The ledger of AISExperts Inc. contained the following balances after adjustment, but before closing, on December 31, 2021, the end of the current year. This means the below account balances are normal balances:

Accounts payable	80400
Accounts receivable	115580
Sales returns and allowances	20000
Accumulated depreciation equipment	27540
Depreciation expense	800
Interest revenue	1100
Unearned sales revenue	2000
Cash	75470
Common stock (10,000 shares outstanding)	100000
Sales discounts	12000
Cost of goods sold	632150
Dividends declared	18100
Equipment	140450
Insurance expense	4500
Dividends payable	2000
Allowance for doubtful accounts	9500
General expenses	114250
Interest expense	4600
Merchandise inventory	154250
Prepaid insurance	12325
Retained earnings	?
Marketable securities	10000
Dividend revenue	10000
Treasury stock	1000
Salaries payable	18560
Sales	1018250
Selling expenses	140210

a statement of retained earnings