The first year of operations for a company was Year 1. The net income for Year 1 was $20,200 and dividends of $12,100 were paid. In Year 2, the company reported net income of $34,200 and paid dividends of $5,100. At the end of Year 1, the company had total assets of $152,000. At the end of Year 2, the company had total assets of $ $242,000. What is the amount of retained earnings at the end of Year 2