Consider the balance sheet for Carson Plumbing on December 31, 2012: They had cash and marketable securities of $49,750.00, accounts receivable of $89,940.00, inventory of $59,080.00, and net fixed assets of $199,775.00. It also had accounts payable of $39,800.00, notes payable of $34,245.00, long-term debt of $164,320.00, and common stock of $64,670.00. For the balance sheet to be correct, what must the level of retained earnings be?