33. Beachfront Industries has sales of $546,000, costs of $295,000, depreciation expense of $37,000, interest expense of $15,000, and a tax rate of 32%. The firm paid $59,000 in cash dividends. What is the addition to Retained Earnings? 34. Using the following subset of information, solve for the amount of OE (owners equity). A firm has common stock of $6,200, paid-in surplus of $9,100, total liabilities of $8,400, current assets of $5,900, and fixed assets of $21,200.