FINANCIAL Services Cоrp. repоrted retаined eаrnings оf $5,345,000 on its December 31, 2026 bаlance sheet. Net income for 2027 totaled $2,873,000, and dividends declared for 2027 were $1,980,000. How much retained earnings should FINANCIAL report on its December 31, 2027 balance sheet?