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On January $1,2022,$ Palmcroft Company acquired $100$ percent of the outstanding voting shares of Salt River, Incorporated, for $$626,000$ cash. At January $1,2022,$ Salt River$$s net assets had a total carrying amount of $$438,200.$ Equipment $($eight$-$year remaining life$)$ was undervalued on Salt River$$s financial records by $$86,000.$ Any remaining excess fair over book value was attributed to a database developed by Salt River $($four$-$year remaining life$),$ but not recorded on its books. Palmcroft applies the equity method to account for its investment in Salt River. Each year since the acquisition, Salt River has declared a $$31,000$ dividend. Salt River recorded net income of $$73,000$ in $2022$ and $$92,200$ in $2023.$

Selected account balances from the two companies$$ individual records were as follows:

Items Palmcroft Salt River

$2024$ Revenues $ $650,000$ $ $304,400$

$2024$ Expenses $436,000202,000$

$2024$ Income from Salt River $66,200-$

Retained earnings, $12/31/24346,200204,300$

What is Palmcroft$$s consolidated retained earnings balance at December $31,2024?$