Andersen's Nursery has sales of $$318,400,$ costs of $$199,400,$ depreciation expense of $$28,600,$ interest expense of $$1,100,$ and a tax rate of $35$ percent. The firm paid out $$23,400$ in dividends. What is the addition to retained earnings?

a$.$

$$44,141$

b$.$

$$36,909$

c$.$

$$34,645$

d$.$

$$40,615$

e$.$

$$37,208$