Review exercise—calculate retained earnings From the following data, calculate the Retained Earnings balance as of December 31, 2010:

Retained earnings, December 31, 2011

$490,400

Net decrease in total assets during 2011

74,800

Net increase in accounts receivable in 2011

17,200

Dividends declared and paid in 2011

67,200

Proceeds from issuance of bonds during 2011

176,800

Net loss for the year ended December 31, 2011

46,000