Phantom Co acquired 70% of the 200,000 on 1 January 20X9 when the retained earnings of Ghost Co were Phantom Co 275,000 Ghost Co 177,000 Phantom Co considers that goodwill on acquisition is impaired by 50%. Non-controlling interest is measured at fair value, estimated at $82,800.Using the drop down box, select what are group retained earnings at 31 December 20X9?