The stockholders' equity section of the January $1,2031$

balance sheet for XYZ Company is given below:

Common stock, $$14$ par value $.................$ $$525,000$

Paid$-$in capital $$ common stock $..............$ $$150,000$

Treasury stock $(14,000$ shares @ $$16$ cost$)...$ $$224,000$

Paid$-$in capital $$ treasury stock $............$ $ $13,000$

Retained earnings $...........................$ $$107,000$

XYZ Company entered into the following transactions during

$2031$:

a$.$ Re$-$issued $2,000$ of the treasury shares for $$11$ per share.

b$.$ Re$-$issued $3,000$ of the treasury shares for $$13$ per share.

c$.$ Issued $5,000$ shares of previously un$-$issued common stock

for $$21$ per share.

d$.$ Re$-$issued $6,000$ of the treasury shares for $$19$ per share.

Calculate the balance in the retained earnings account after

all four transactions above are recorded.