The following information was abstracted from the accounts of the Oar Corporation at December 31, 2007:

Total income since incorporation

$840,000

Total cash dividends paid

260,000

Proceeds from sale of donated stock

90,000

Total value of stock dividends distributed

60,000

Excess of proceeds over cost of treasury stock sold

140,000

What should be the current balance of retained earnings?

a. $520,000

b. $580,000

c. $610,000

d. $670,000