Based on the following data and assuming that the common stock account balance is $$68000,$ what is the balance in retained earnings?

Accounts payable

Accounts receivable

Cash

Inventory

Buildings

Bonds payable

Supplies

Notes payable

Equipment

$$68000$

$58000$

$74000$

$136000$

$157000$

$515000$

$10500$

$62000$

$352000$

The answer options are

$$142500$

$$74500$

$$204500$

$$142500$