The stockholders' equity account balances of ABC Company at January 1, 2023 are given below:  January 1 Common stock ........................... 448,000 Paid-in capital  common stock .......... 704,000 Retained earnings ....................... 266,000 During January, ABC entered into the following transactions: January 11: Re-acquired 21,000 shares of its outstanding common stock by paying $19 per share January 16: Re-issued 4,300 of shares re-acquired on January 11 for $12 per share January 21: Re-issued 3,200 of shares re-acquired on January 11 for $24 per share January 26: Re-issued 3,200 of shares re-acquired on January 11 for $10 per share Calculate the balance in the retained earnings account after the above four transactions have been recorded.