At the end of its third year of operations, the Sandifer Manufacturing Co, had $4, 542,000 in revenues, $3, 303,000 in cost of goods sold, $460,000 in operating expenses which include depreciation expense of $147,000, and a tax liability equal to 34 percent of the firm's taxable income. Sandifer Manufacturing Co. plans to reinvest $58,000 of its earnings back into the firm. What does this plan leave for the payment of a cash dividend to Sandifer's stockholders? Complete the income statement for Sandifer Manufacturing Co