Calculate retained earnings from the following data; calculate the retained earnings balance as of December 31, 2009:
Retained earnings, December 31, 2010 $841,200
Decrease in total liabilities during 2010 $183,200
Gain on the sale of buildings during 2010 $64,400
Dividends declared and paid in 2010 $18,000
Proceeds from sale of common stock in 2010 $197,600
Net income for the year ended December 31, 2010 $90,400