Abbreviated financial statements for Archimedes Levers are shown in the table below. Assume sales increase by 13% in 2014 and all other items, including debt, increase correspondingly.

Income Statement
Sales	$	4,600
Costs, including interest		3,800
Net income	$	800

Balance Sheet, Year-end
	2013			2012				2013			2012
Assets	$	3,800		$	3,300		Debt	$	1,500		$	1,333
							Equity		2,300			1,967
Total	$	3,800		$	3,300		Total	$	3,800		$	3,300

a.	What is the value of the retained earnings?

Retained earnings

$

b.	What is the residual dividend?

Residual dividend

$