The Pawlowski Company began the year with a balance in retained earnings of $$60,000$ and $55,000$ shares of $$1$ par common stock outstanding. during the year, the company repoted sales of $$250,000,$ expenses of $$100,000,$ and declared and paid a $$0\mathrm{.}40$ per share cash dividend. how much is the balance in the retained earnings account at year end?

which is the answer:

$$210,000$

$$199,000$

$$128,000$

$$188,000$