The records of Flint Corp. for calendar 2023 reflected the following correct pre-tax amounts: gain from discontinued operations, \$43,000; cash dividends declared and paid, \$38,700; retained earnings, January 1, 2023, \$236,500, correction of accounting error, \$30,100 debit; income before income taxes and before discontinued operations, \$141,900. The average income tax rate of 40\% applies to all items except the dividends.
Calculate the December 31, 2023 ending balance of retained earnings.
Ending balance of retained earnings \$