Stilton Company $($a U$.$S$.-$based company$)$ has a subsidiary in Canada that began operations at the start of $2024$ with assets of $156,000$ Canadian dollars $($CAD$)$ and liabilities of CAD $102,000.$ During this initial year of operation, the subsidiary reported a profit of CAD $50,000.$ It distributed two dividends, each for CAD $7,400$ with one dividend declared on March $1$ and the other on October $1.$ Applicable U$.$S$.$ dollar $($$$)$ exchange rates for $1$ Canadian dollar follow:

$\backslash$table$[[$January $1,2024($start of business$),$$$0\mathrm{.}82$