U At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $321,000 and Total Liabilities of $24,800 and Total Paid-in capital of $99,200. During the year, the company reported total revenues of $380,000 and expenses of $294,000. Also, dividends during the year fotaled $76,000. Assuming no other changes to Retained eamings, the balance in the Retained earnings account at the end of the year would be Muple Chice O $207000 $204.000 $325,000 $280.000 $30,000