On the statement of financial position, Sheila Corporation had retained earnings of USD350,000, but it was disclosed in the footnotes that USD55,000 of retained earnings was restricted for building...

On the statement of financial position, Sheila Corporation had retained earnings of USD350,000, but it was disclosed in the footnotes that USD55,000 of retained earnings was restricted for building expansion and USD46,000 was restricted for bond repayments. A total of USD70,000 had been set aside for plant expansion. How much of Sheila Corporation's retained earnings are available for dividends?