You have been hired as an accounting intern for EDH Imports. You have been asked to prepare the statement of retained earnings based on the following data:

Cash dividends $ $30,000$

Expenses $218,280$

Revenues $381,120$

Retained earnings appropriated, January $190,000$

Stock dividends $75,180$

Unappropriated retained earnings, January $1276,950$

You have been informed that the appropriation is no longer needed, and the necessary journal entry has been recorded. How much will you report for ending retained earnings?

a$.$ $$424,610$

b$.$ $$244,250$

c$.$ $$499,430$

d$.$ $$334,250$