Tuscan incorporated had a retained eamings balance of $68,000 at Decernber 3t of the prior year in the current year, Tuscan reported the following results. - Reported net income of $108,000. - Cash dividends of $41,000 declared and paid. - Tuscan discovered this year that it made a math error three yoars ago, to conect for this, $20,000 (net of tax) must be odded to the current year's beginning retained earnings balance. - Revised an estimate of a machine's salvage value. Depreciation increased by $1,800 per year. Calculate the retained eamings balance at December 31 of the currenf year. (Amounts to be deducted should be indicated with a minus sign.)