The records of Ayayai Corp. for calendar 2023 reflected the following correct pre-tax amounts: gain from discontinued operations, $65,000; cash dividends declared and paid, $58,500; retained earnings, January 1, 2023, $357,500, correction of accounting error, $45,500 debit; income before income taxes and before discontinued operations, $214,500. The average income tax rate of 40% applies to all items except the dividends. Calculate the December 31, 2023 ending balance of retained earnings. Ending balance of retained earnings $