The accountant for Crusoe Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available: Retained earnings balance at the beginning of the year $ 132,000 Cash dividends declared for the year 52,000 Proceeds from the sale of equipment 87,000 Gain on the sale of equipment 8,200 Cash dividends payable at the beginning of the year 24,000 Cash dividends payable at the end of the year 27,200 Net income for the year 98,000 What is the ending balance for retained earnings