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Some recent financial statements tor Smolira Goil Corporation follow.

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$\backslash$table$[[$SMOLIRA GOLF CORPORATION$],[2024$ Income Statement.$],[$Sales$,,$$ $513,454],[$Cost of goods sold,,$364,228],[$Depreciation$,,46,213],[$Earnings before interest and taxes,,$ $103,013],[$Interest paid,,$21,083],[$Taxable income,,$ $81,930],[$Taxes $(24\%),,19,663],[$Net income,,$ $62,267],[$Dividends$,$$ $25,000,],[$Retained earnings,$37,267,]]$