total net revenue

Sales 400,000
sales discount 7,800
sales return 12,400
20,200
total sales 379,800
rent revenue 6,500
dividend revenue 71,000
total net revenue 457,300

Net income

total net revenue 457,300

expense :
selling expense 99,400
interest expense 12,700
cost of good sold 184,400
adm expense 82,500
total expense 379,000
income before tax 78,300
income tax expense 26,600
net income 51,700

dividend declared

ending R/E 134,000

beginning R/E 114,400
net increase 19,600
net income 51,700
dividend declared 32,100