The buildings land and machinery are all stated at cost except for a parcel of

The buildings land and machinery are all stated at cost except for a parcel of land that the company is holding for future sale. The land
originally cost $62000 but due to a significant increase in market value is listed at $144000. The increase in the land account was
credited to retained earnings.

Marketable equity securities consist of stocks of other corporations and are recorded at cost $32000 of which will be sold in the coming
year. The remainder will be held indefinitely.

Notes payable are all long-term. However a $220000 note requires an installment payment of $55000 due in the coming year.

Inventories are recorded at current resale value. The original cost of the inventories is $

What is the retained earnig for the balance sheet? 458000 is not the answer because I have tried that.