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$.$ $$34,645$

c$.$ $$37,208$

d$.$ $$36,909$

e$.$ $$40,615$