The Stockholders' Equity section of Stanley Corporation's balance sheet at December 31, 2019 appeared as follows: Common stock $360,000 Accumulated other comprehensive $90,000 income Retained earnings $100,000 Total stockholders' equity $550,000 During 2020, Stanley Corporation reported the following information: sales revenue $800,000; unrealized gain on available-for-sale debt securities $50,000; cost of goods sold $600,000; and operating expenses $70,000. The company declared and paid a cash dividend of $25,000 in 2020. The ending balance in retained earnings on December 31, 2020 is: O $230,000 $280,000 5205,000 O $255,000