Duke Corporation Reports the Following Components of Stockholders' Equity on December

Duke Corporation reports the following components of stockholders' equity on December 31, 2013: $\begin{array}{lr}\text { Common stock — } \$ 25 \text { par value, } 100,000 \text { shares authorized, 45,000 shares issued } & \$ 1,125,000 \\\text { and outstanding } \\\text { Paid-in capital in excess of par value, common stock } & 60,000\\\text { Retained earnings } & 460,000 \\\text { Total stockholders' equity }& \$ 1,645,000\end{array}$
What is the amount in the Retained Earnings account immediately after the May 25 sale?

A) $460,000
B) $328,500
C) $444,000
D) $433,000
E) $338,500