Abbreviated financial statements for Archimedes Levers are shown in the table below. Assume sales and expenses increase by 14% in 2018 and all assets and liabilities increase correspondingly. Also assume no new equity is issued and none is repurchased.

Income Statement
Sales	$	7,000
Costs, including interest		5,000
Net income	$	2,000

Balance Sheet, Year-End
	2018			2017				2018			2017
Net assets	$	6,200		$	5,700		Debt	$	2,700		$	2,533
							Equity		3,500			3,167
Total	$	6,200		$	5,700		Total	$	6,200		$	5,700

a. What is the value of the addition to retained earnings for 2018?

Additional to retained earnings

b. What is the residual dividend for 2018?

Residual dividends