Last year the P$.$ M$.$ Postem Corporation had sales of $ $436$ comma $000,$ with a cost of goods sold of $ $113$ comma $000.$ The$$ firm's operating expenses were $ $126$ comma $000,$ and its increase in retained earnings was $ $96$ comma $850.$ There are currently $20$ comma $000$ shares of common stock$$ outstanding, the firm pays a $ $1\mathrm{.}56$ dividend per$$ share, and the firm has no$$ interest$-$bearing debt.

a$.$Assuming the$$ firm's earnings are taxed at $35$percent$,$ construct the$$ firm's income statement.

b$.$Compute the$$ firm's operating profit margin.