Please answer, Im posting again because the answer is not 28,740 like the last person said.

P2-9 (similar to) Question Help Statement of retained earnings. Use the data from the following financial statements in the popup window, . The company paid interest expense of $17,100 for 2017 and had an overall tax rate of 40% for 2017. Complete the statement of retained earnings for 2017, and determine the dividends paid last year. The distributed earnings is $ . (Round to the nearest dollar.) Data Table Jest Partial Income Statement Year Ending 2017 Sales revenue $349,900 Cost of goods sold $142,000 Fixed costs $43,100 Selling, general, and administrative expenses $28,100 Depreciation $46,000 Print Done ASSETS Cash Partial Balance Sheet 12/31/2016 LIABILITIES $16,100 Notes payable $27,900 Accounts payable $48,100 Long-term debt $367,800 OWNERS' EQUITY Accounts receivable Inventories $13,900 $19,000 $190,100 Fixed assets Fixed assets Accumulated depreciation (-) Intangible assets $367,800 OWNERS' EQUITY $140,500 Retained earnings $82,000 Common stock $131,900 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 LIABILITIES $26. 100 Notes payable ASSETS Cash $12 2001 LINDILITILU Cash Accounts receivable $12,200 $24,100 $162,100 Inventories $26,100 Notes payable $19,100 Accounts payable $53,100 Long-term debt $448,200 OWNERS' EQUITY Retained earnings $81,900 Common stock Fixed assets Accumulated depreciation (-) Intangible assets $182,000